§ 6
Basis of Charge
Residence in India
Income-tax Act, 1961
Lays down the day-count tests that decide whether an individual, HUF or company is resident in India for a year (e.g. 182 days in the year, or 60 days plus 365 days over four preceding years), and the concept of 'not ordinarily resident'.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.