⭐ Important points (exam-critical)
- ⭐AY 2025-26 corresponds to PY 2024-25.
- ⭐Crew of Indian ship: count of days adjusted (continuous discharge certificate).
- ⭐Indian citizen leaving India for employment: 182 days threshold (not 60).
- ⭐Section 6(1A) ROR-from-Sec-6(6) test introduced from AY 2021-22 onwards.
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