What defines a "Resident and Ordinarily Resident" individual under Section 6?
1
An individual must be in India for 182 days or more in the previous year and 365 days or more in the immediate preceding 4 years.
2
An individual must be in India for 60 days in the previous year and 365 days or more in the immediate preceding 4 years if they are outside India for work.
3
An individual must meet both the conditions in Part II and at least one condition in Part I.
4
An individual must not satisfy any of the basic conditions in Part I.