Based on your post description, look like the code is query against a List / Enumerable object and not LINQ to Entities because it should had thrown an error. Anyway, try below.
let Dys = DateTime.Now.Subtract(i.IN_Date).Days
If you end up changing the code to write LINQ to Entities query, then use the below code.
let Dys = DbFunctions.DiffDays(i.IN_Date, DateTime.Now)