What does section 6 of the Income Tax Act deal about?

Section 6 of the Income Tax Act, 1961, in India, deals with the determination of the residential status of an individual for income tax purposes. It establishes the criteria that help identify whether an individual is considered a resident or a non-resident in India during a particular financial year. The residential status is crucial as it determines the scope of an individual's tax liability in India. Depending on their residential status, different rules apply to the taxation of various types of income earned by the individual.