Person of Indian Origin – Section 2(78) | Income-tax Act, 2025 vs 1961

§ 2(78) · Income-tax Act, 2025

Person of Indian origin

ITA 2025 · 2(78) ≈ Expl. to S.115C(e) · 1961 Act
Definition — Section 2(78)

Means an individual who, or either of his parents or any of his grand-parents, was born in undivided India.

Act Comparison
Income-tax Act, 2025
2(78)
Person of Indian origin
Income-tax Act, 1961
Expl. to S.115C(e)
Person of Indian origin — defined in Chapter XII-A
Key Points
  • Existed in the 1961 Act as an Explanation to Section 115C(e) — the 2025 Act elevates it to a standalone Section 2 definition
  • Definition is identical in both Acts — born in undivided India, or either parent or any grandparent born in undivided India
  • Relevant for residency determination — PIOs visiting India for 120+ days with total Indian income exceeding ₹15 lakh become Resident but Not Ordinarily Resident
💡 Practical Note

NRIs with high Indian income who visit India for 120+ days risk becoming Resident but Not Ordinarily Resident — triggering tax on global income.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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