Section 6(1) Residential status

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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.
Replies (2)

In all three cases, he will be RESIDENT...

There are two conditions of Sec 6(1).

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