resident but not ordinarily resident
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 June 2010
Can anyone tell me what is the criteria for an individual status being a RNOR in fy2009-10/ay2010-11
CMA Ramesh Krishnan
(Expert)
08 June 2010
Resident but not ordinarily resident under Income tax Act
As per Sec.6(1),6(6)(a) An individual who satisfy the at least one of the following basic condition as mentioned below
A) He is in India in the pervious year for a period of 182 days or more
B) He is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year
But not satisfy any of the additional condition as follows
A. He has been resident in India in atleast 2 out of 10 previous year immediately preceding the relevant previous year
B. He has been in India for a period of 730 days or more during 7 years immediately preceding the relevant previous year
As per Sec.6(1),6(6)(a) An individual who satisfy the at least one of the following basic condition as mentioned below
A) He is in India in the pervious year for a period of 182 days or more
B) He is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year
But not satisfy any of the additional condition as follows
A. He has been resident in India in atleast 2 out of 10 previous year immediately preceding the relevant previous year
B. He has been in India for a period of 730 days or more during 7 years immediately preceding the relevant previous year
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- EPF ECR NEW FILE SEP 17TH 2026
- Capital Gail Exemption Certificate
- Oct 2025 Invoices
- TAX AUDIT ON PROFESSIONAL INCOME
- Capitalgain tax purposes for valuation report compulsory
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- Under marginal scheme
- Import of Software Service.
- GST on Renting godown to KFCSC for Storage of Raagi
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
