Section 6(1) Residential status

Abhishek Prajapati (3 Points)

24 December 2022  
In case of 3 persons
i Indian citizen, leaving india for B/P/Employment outside india, or

ii Indian citizen, leaving india as sailor of ship, or

iii Indian citizen/Person of Indian origin having B/P/Employment outside india, coming india on a visit.


In above cases of period of stay in current PY is more than or equal to "182" days but in preceeding 4 PY's his stay is less than "365" days

then what will be his status, Is he Resident or NR in Current PY.