https://www.taxtmi.com/article/detailed?id=17726 Under the framework carried into the Income-tax Act, 2025, in force from 1 April 2026, presence in India for 182 days in a tax year generally establishes residence; 60 days in that year combined with 365 days in the preceding four years can also do so. For visiting Indian citizens and persons of Indian origin, a higher period replaces the 60-day requirement, with a 120-day threshold applying where Indian income exceeds a specified level and other conditions are met. An Indian citizen with Indian income above the specified level may also be deemed resident if not liable to tax elsewhere by reason of domicile or residence. en-us Thu, 12 Nov 2026 08:41:05 +0530 Thu, 12 Nov 2026 08:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17726 Under the framework carried into the Income-tax Act, 2025, in force from 1 April 2026, presence in India for 182 days in a tax year generally establishes residence; 60 days in that year combined with 365 days in the preceding four years can also do so. For visiting Indian citizens and persons of Indian origin, a higher period replaces the 60-day requirement, with a 120-day threshold applying where Indian income exceeds a specified level and other conditions are met. An Indian citizen with Indian income above the specified level may also be deemed resident if not liable to tax elsewhere by reason of domicile or residence. Articles Accounting - Auditing Thu, 12 Nov 2026 08:41:05 +0530 https://www.taxtmi.com/article/detailed?id=17726