Residential status

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SANDIP

SANDIP (Querist)
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05 May 2015 how to check residential status of an individual from it website

CA. SHIVA SHANKARA R. SHETTY

CA. SHIVA SHANKARA R. SHETTY (Expert)
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05 May 2015 You cannot check the residential status in Income Tax website. Because, it is depend upon your availability in India in the previous year.

Every AY, you have to compute separately your residential status depend upon number of days in India and outside India.

Under Section 6(1) of the Income Tax Act, 1961, an individual is said to be resident in India in any previous year if he satisfies any one of the
following basic conditions:
a) He is in India in the previous year for a period of at least 182 days or,

b) He is in India for a period of at least 60 days during the relevant previous year and at least 365 days during the
four years preceding that previous year.

A resident individual or HUF assessee may further be classified into
(i) Resident and ordinarily resident (ROR) and
(ii) Resident but not ordinarily resident (RNOR).
A resident individual or HUF is treated as ROR in India in a given previous year, if he satisfies the following additional
conditions:-

a) He has been resident in India in at least 9 out of 10 previous years (according to basic conditions noted above)
preceding the relevant previous year; and

b) He has been in India for a period of at least 730 days during 7 years preceding the relevant previous year.

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