Answer

1. F

   Facts

   For FY 2025-26, you are resident if you were in India 182 days or more, or 60 days or more with 365 days in the four earlier years. For an Indian citizen or person of Indian origin visiting India, the 60 days becomes 182, or 120 days if Indian income exceeds ₹15 lakh.

2. P

   Provisions and law

   • Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)An individual is resident if in India 182 days or more in the year, or 60 days or more with 365 days in the four earlier years, subject to exceptions.
   • Sec 6(6), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)A resident can be not ordinarily resident in specified cases.
3. A

   Analysis

   Count days from passport stamps for 1 April 2025 to 31 March 2026. If you are a citizen visiting India with Indian income up to ₹15 lakh, 150 days generally keeps you non-resident. If Indian income was above ₹15 lakh, the 120-day test with 365 days in four earlier years can make you resident but not ordinarily resident. Check each condition carefully.

4. C

   Conclusion

   1. 1Count days in India from passport entries.
   2. 2Count days in the four earlier years.
   3. 3Check Indian income against ₹15 lakh.
   4. 4Apply the tests and record your status.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.