The Statutory Brief

IT Act 1961 → 2025 / Section 6

Non-residents & DTAA

Section 6 → Section 6

Residential status of individuals: resident, non-resident, deemed resident

Section 6 of the old Income-tax Act, 1961 · new section 6 under the Income-tax Act, 2025

New reference Section 6

Income-tax Act, 1961Section 6

  • Resident if in India 182 days, or 60 days plus 365 days in the preceding 4 years
  • 60-day test replaced by 182 days for Indian citizens leaving for employment/crew
  • Visiting citizens/PIOs: 120 days if Indian income exceeds ₹15 lakh
  • Deemed resident: citizen with Indian income above ₹15 lakh not taxed elsewhere

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 6

  • Same section number, uses 'tax year'
  • 182-day and 60+365-day tests in 6(2)
  • ₹15 lakh / 120-day rule for visiting citizens and PIOs (6(4)–(5))
  • Deemed residency for stateless-tax citizens with Indian income above ₹15 lakh (6(7))

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Same number and tests; drafting simplified around 'tax year'.

Practice notes

  • Days of stay for FY 2025-26 are still tested under the 1961 Act for AY 2026-27 returns.
  • Check the RNOR (not ordinarily resident) conditions in the same section.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What are the residency rules under the new Income Tax Act 2025?

Section 6: resident if in India for 182 days, or 60 days plus 365 days in the previous four years; 120 days for visiting citizens/PIOs with Indian income over ₹15 lakh; deemed resident in certain cases.

What is section 6 called in the new Income-tax Act, 2025?

Section 6 of the Income-tax Act, 1961 corresponds to Section 6 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 6 under the new Income Tax Act?

Same number and tests; drafting simplified around 'tax year'.

Is section 6 still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 6 of the 1961 Act. Section 6 of the 2025 Act applies from tax year 2026-27.

Related sections

9→9Income deemed to accrue or arise in India (business connection, royalty, FTS, interest)90 / 90A→159Double taxation relief under tax treaties (DTAA)115A→207Tax on dividends, interest, royalty and FTS of non-residents and foreign companies