Section 6 under the
Income-tax Act, 2025
Residence in India
Topic
Residence in India — International provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Number unchanged and substance preserved: 182-day test at s.6(2)(a); the 60-day plus 365-days-in-four-preceding-years test at s.6(2)(b); the crew/employment-abroad carve-outs at s.6(3). Company, firm and HUF residence, the 120-day rule and deemed residence (old 6(1A)) continue within the same section, re-laid-out into sub-sections.
Source
ICAI concordance row '6 | Residence in India. | 6'; verified against bare text of s.6(1)-(3). Corroborated by ClearTax ('6 -> 6').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.