https://www.taxtmi.com/forum/issue?id=120714 The query asks whether residential status under Section 6 is a year-by-year test based solely on days of presence and the explanation providing a relaxed 182 days threshold for Citizens of India or Persons of Indian Origin, or whether entitlement to that relaxed threshold depends on being a non-resident in preceding years, as interpreted by an ITAT Bangalore decision, with consequent implications for revisiting prior-year determinations. en-us Wed, 14 Jan 2026 14:30:13 +0530 Wed, 14 Jan 2026 14:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120714 The query asks whether residential status under Section 6 is a year-by-year test based solely on days of presence and the explanation providing a relaxed 182 days threshold for Citizens of India or Persons of Indian Origin, or whether entitlement to that relaxed threshold depends on being a non-resident in preceding years, as interpreted by an ITAT Bangalore decision, with consequent implications for revisiting prior-year determinations. Discussion-Forum Income Tax Wed, 14 Jan 2026 14:30:13 +0530 https://www.taxtmi.com/forum/issue?id=120714