Section 6 → Section 6
Residence in India
Quick Answer
Section 6 of the Income Tax Act, 1961 (Residence in India) corresponds to Section 6 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 6
Provision Summary
Rules for determining the residential status of individuals (182 days rule, etc.), companies, and HUFs.
Sec 6
Provision Summary
Deemed residency rules tightened to prevent High Net Worth Individuals (HNIs) from exploiting stateless status to avoid tax.
Key Changes & Highlights
- Condition for deemed residency (120 days) for Indian citizens with income above 15 lakhs solidified.
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Frequently Asked Questions
What does Section 6 of the Income Tax Act 1961 deal with?
Section 6 (Residence in India) Rules for determining the residential status of individuals (182 days rule, etc.), companies, and HUFs.
What is the new section number for Section 6 under the Direct Tax Code 2025?
Section 6 of the ITA 1961 maps to Section 6 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 6 under the new tax code?
Section 6 is marked as "Retained" with status "Modified". Impact: Very High - Crucial for NRI taxation and HNI tax planning.
What are the key changes to Section 6 under DTC 2025?
Condition for deemed residency (120 days) for Indian citizens with income above 15 lakhs solidified.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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