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of <h1>Section 6: Determining residential status of individual, HUF, firm and company under Income-tax Act by days and control</h1> For the Income-tax Act, an individual's residential status is determined by days spent in India: ordinarily resident if present 182 days+ in a year or, after 365 days in the prior four years, 60 days+ in the year (with specified exceptions increasing the 60-day threshold for certain citizens and seafarers); additional deeming rules treat high-income Indian citizens not taxable elsewhere as resident. A HUF, firm or association is resident unless control and management are wholly outside India. A company is resident if Indian or if its place of effective management is in India. 'Not ordinarily resident' and 'income from foreign sources' are separately defined.
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