residential status

An Individual is said to be Resident in India, if he satisfies at least one of the basic condition:

1. He is in India for at least 182 days in the previous year (PY).
2. He is in India for at least 60 days in PY & for 365 days or more during 4 years immediately preceding PY.

Condition 2 is not applicable when Indian citizen during PY

• Leaves India for employment outside India.
• Leaves India as he is a crew member of an Indian ship.
• Comes to visit India.

When it is determined that a person is resident then the further process to determine whether he is an ordinarily or non-ordinarily resident takes place.

An individual is said to be not-ordinary resident if he satisfies any one of the following conditions:

He is a resident in India:

1. For at least 2 years out of 10 previous years preceding the relevant PY.
2. For at least 730 days during 7 years immediately preceding the relevant PY.

More .......residential-status

1. First test is applied for whether an individual is Resident or Non resident (by satisfying any one the first said conditions)

2. When the individual is 'Resident' for particular FY, then second test is applied for whether he is ROR or RNOR.