Residential Status under New Income Tax Act 2025 | Section 6 | Direct Tax Demo Lecture

This video covers the complete topic of Residential Status as per section 6 of Income Tax Act 2025 along with questions relevant for May/June/September/December 2027 and January 2028 Exam. Check our Direct Tax Recorded Classes (as per Income Tax Act 2025)- https://www.vikasgowdaclasses.com/pro... Timestamp: Residential Status Provisions: 00:00:01 – Introduction & Scope of Chapter (Section 5 vs. Section 6) 00:01:15 – Need to determine Residential Status (Charging Section 4 & Section 5 linkage) 00:07:08 – General Principles of Residential Status (Section 6(1)) 00:10:05 – Residential Status of an Individual – Overview & Day Count Rules 00:16:24 – Section 6(2): Basic Conditions for Individuals (182 Days / 60 Days + 365 Days) 00:24:14 – Section 6(13): Additional Conditions for Ordinary Resident (ROR vs. RNOR) 00:44:00 – Section 6(3): Exception 1 – Indian Citizen leaving India for Employment / Crew of Indian Ship 00:48:35 – Explanation of "Total Income other than Foreign Sources" (Section 6(14) linkage to Section 5) 00:55:00 – Section 6(4): Exception 2 – Indian Citizen / Person of Indian Origin (PIO) visiting India (Income up to ₹15 Lakhs) 00:57:48 – Definition of "Person of Indian Origin" (PIO) [Section 2(78)] 01:00:28 – Section 6(5): Exception 3 – Indian Citizen / PIO visiting India (Income exceeding ₹15 Lakhs – 120 Days rule) 01:09:47 – Examples on Exceptions (Section 6(3), 6(4) & 6(5)) 01:18:16 – Summary Chart Dictation for Sections 6(4) & 6(5) 01:24:57 – Section 6(7): Deemed Resident Provision (Section 6(8) non-applicability rule) 01:31:38 – Comprehensive Summary of RNOR Conditions 01:38:09 – Section 6(6) read with Rule 8: Crew Members of Foreign-bound Ships & Continuous Discharge Certificate (CDC) 01:52:43 – Quick Summary & Revision of Individual Residential Status 03:20:23 – Section 6(9) & Section 6(11): Residential Status of HUF, AOP, BOI, Firms (including LLP), AJP & Local Authorities (Control & Management) 03:26:05 – Two-Stage Test for HUF & Role of Karta (Section 6(13)) 03:41:11 – Section 6(10): Residential Status of Companies (Indian Company vs. Foreign Company / POEM) 03:47:14 – Section 6(12): One Residential Status per Tax Year 03:48:00 – Definitions: Company, Domestic Company, Foreign Company, Widely Held vs. Closely Held Companies Questions & Practical Problems: 02:01:41 – Question 1 02:13:06 – Question 2 02:30:20 – Question 3 02:45:44 – Question 4 02:51:56 – Question 5 02:59:40 – Question 6 03:08:27 – Question 7 03:10:28 – Question 8 03:13:51 – Question 9 04:05:26 – Question 10: HUF 04:10:21 – Question 11: HUF 04:18:18 – Question 12: Partnership Firm 04:19:15 – Question 13: Dual Problem – Individual Karta & HUF residential status Recorded Classes and Printed Books are available for Direct Tax, Indirect Tax, Costing & Auditing @ https://www.vikasgowdaclasses.com/ Income Tax Marathon Playlist-    • Income Tax Marathon (New)   GST Marathon Playlist-    • GST Marathon (New)   Tax Important Questions Discussion Playlist-    • Tax Questions Discussion (New)   Tax Amendments Playlist-    • Tax Amendments   Costing Concepts Marathon-    • Costing Concepts Marathon for all 15 Chapt...   Costing Questions Marathon (Chapter wise) Playlist-    • Costing Questions Marathon   Costing Question Papers (Past exam) Marathon-    • Costing Question Papers Marathon for CA In...   For more updates, subscribe to our channel. For any support call us on - +91 9113566154 Join us on- Telegram- https://t.me/cavikasgowda Whatsapp- https://whatsapp.com/channel/0029Va9Q... Intsagram- https://www.instagram.com/vikasgowdac... Linkedin-   / vikas-gowda-classes   Facebook-   / cavikasgowda   #castudents #csstudents #caintermediate #icai #csexecutive #icsi #cmaintermediate #vikasgowdaclasses #VGClasses #may2027 #june 2027 #september2027 #december2027 #january2028 #taxyear #residentialstatus #incometaxact2025