Section 6(1) Residential status

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)
Quick Summary
This discussion clarifies residential status under Section 6(1) for Indian citizens. It covers scenarios for those leaving India for work or as sailors, and for those of Indian origin visiting India. If your stay in the current financial year is 182 days or more, but your stay in the preceding four years was less than 365 days, you will be considered a resident.

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

There are two conditions of Sec 6(1).

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