Section 6 — Residence in India: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 6 (Residence in India) of the Income-tax Act, 1961 corresponds to Section 6 (Residence in India) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 6 — Residence in India

read both texts · §6 (1961) vs §6 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 6 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 6.

What does Section 6 of the Income-tax Act, 1961 deal with?

Section 6 — "Residence in India", under CHAPTER II - BASIS OF CHARGE of the Income-tax Act, 1961.

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same chapter · chapter ii - basis of charge · income-tax act, 1961

Section 4 — Charge of income-tax
Section 5 — Scope of total income
Section 5A — Apportionment of income between spouses governed by Portuguese Civil Code
Section 7 — Income deemed to be received
Section 8 — Dividend Income
Section 9 — Income deemed to accrue or arise in India
Section 9A — Certain activities not to constitute business connection in India
Section 9B — Income on receipt of capi-

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281