Residential Status
This query is : Resolved
07 March 2011
What are the conditions laid down for determining whether an Individual is Resident, Ordinary Resident Or Non Resident Indian?
Guest
Guest
(Expert)
07 March 2011
An individual shall be considered a Resident of India if he fulfills any one of the following conditions:
Condition 1
He should be in India for 182 days or more during the previous year
OR
Condition 2
He should be in India for 60 days or more during the during the previous year AND
He should be in India for 365 days or more in 4 years immediately preceding the relevant previous year.
Exceptions
1.An Indian Citizen leaves India during the previous year as a crew member of a ship or for the purpose of employment outside India.
2.An Indian Citizen or a Person of Indian Origin visits India during the previous year
Then he shall be a Resident of India only if he is in India for 182 days or more.
Who is considered an Ordinarily Resident Indian?
A resident shall be an Ordinarily Resident Indian if he satisfies the following conditions:
He is a resident of India in at least 2 out of the 10 years immediately preceding the relevant previous year. AND
He has been in India for a period of 730 days (2x365) or more in 7 years immediately preceding the relevant previous year.
Condition 1
He should be in India for 182 days or more during the previous year
OR
Condition 2
He should be in India for 60 days or more during the during the previous year AND
He should be in India for 365 days or more in 4 years immediately preceding the relevant previous year.
Exceptions
1.An Indian Citizen leaves India during the previous year as a crew member of a ship or for the purpose of employment outside India.
2.An Indian Citizen or a Person of Indian Origin visits India during the previous year
Then he shall be a Resident of India only if he is in India for 182 days or more.
Who is considered an Ordinarily Resident Indian?
A resident shall be an Ordinarily Resident Indian if he satisfies the following conditions:
He is a resident of India in at least 2 out of the 10 years immediately preceding the relevant previous year. AND
He has been in India for a period of 730 days (2x365) or more in 7 years immediately preceding the relevant previous year.
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