Residence in India
Tests for determining residential status of individuals, HUFs, companies, and other persons. Includes ordinary resident, not ordinarily resident, and non-resident categories.
Key provisions
- Tests for determining residential status of individuals, HUFs, companies, and other persons. Includes ordinary resident, not ordinarily resident, and non-resident categories.
Use via API
GET/v1/tax-law/sections/by-2025-ref/6
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/6
RESPONSE · 200 OK
{
"act_2025_ref": "6",
"old_reference": "Section 6, Income Tax Act 1961",
"title": "Residence in India",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}