1-Notes are based on Study Material issued by ICAI.

2-Provisions are for AY 25-26.

3-All queries will be taken after 30-40 minutes of lecture so

have patience, you all can send queries during lecture but I
will discuss them after 30-40 minutes.
4-Please focus during lecture and ask queries related to topic.

5-Please try to take live lectures for better understanding.

6-Kindly download notes before lecture for better understanding

7-Will take MCQ test at the end of each lecture.

GET SET GO….

 ‘CHANGE IS A NATURE OF LIFE BUT CHALLENGE IS THE AIM OF LIFE’
AY 2025-2026

RESIDENTIAL STATUS (SECTION 6)

Under the Income Tax Act 1961 the Total Income of each person is taxed on the
basis of his residential status.

A person Nationality has no effect on his Residential Status. It means that A

Citizen of India can be a non resident & a Citizen of U.K. can be a Resident.

Under the I.T. Act An Individual & H.U.F. can be treated as Ordinary, Not ordinary
resident or a non resident while all other person can be only resident Or non
resident.

Person of Indian Origin Means Any Individual who himself, or His Parents Or
His Grand Parents born in Undivided INDIA.(Maternal n paternal)

CA ANKIT SHARMA Page 1

 Residence and Scope of Total
Income

Residential Status Scope of Total Income

[Section 6] [Section 5]

Resident
Individual/HUF Firm/LLP/ and Resident but Non-
AOP/BOI/ ordinarily not ordinarily resident
company resident resident

Resident etc.
Non-
Deemed resident
resident
Global Income which
Resident (Individual)
income is is received/
and deemed to be
Resident taxable in Income
ordinarily received/
resident India received/
accrued or deemed
arisen/
to be
deemed to
Non-resident received/
accrue or
Resident accrued
arise in India
but not or arisen/
ordinarily deemed
resident to accrue
or arise in
India
Income which
accrues or
arises outside
India being
derived from a
business
controlled in
or profession
set up in India

1-RESIDENTIAL STATUS [SECTION 6]

The incidence of tax on any assessee depends upon his residential
status under the Act. For all purposes of income-tax, taxpayers are
classified into three broad categories on the basis of their
residential status viz.
(1) Resident and ordinarily resident [ROR]
(2) Resident but not ordinarily resident [RNOR]
(3) Non-resident [NR]

CA ANKIT SHARMA Page 2

 Resident Resident and
ordinarily
resident

Deemed Resident but not

Individual/HUF
resident ordinarily
(Individual) resident

Non-resident
Residential
Status
(Section 6)

Resident

Firm/AOP/Local
Authority/Company etc.
Non-resident

The residential status of an assessee must be ascertained with reference to each

previous year. A person who is resident and ordinarily resident in one year may
become non-resident or resident but not ordinarily resident in another year or vice
versa.
1) RESIDENTIAL STATUS OF AN INDIVIDUAL:-
A)RESIDENT:- Sec 6 (1):- An individual who
fulfill any one of the following BASIC
CONDITIONS will be regarded as Resident in
India for the relevant P/Y:-

i) If he is in India during the P/Y for a period of

182 days or more.
OR
ii)If he is in India during the P/Y for a period of
60 days or more & was in India for a period of
365 days or more during 4 years preceding the
P/Y.

CA ANKIT SHARMA Page 3

 But there are some exceptions to condition no. (ii) of basic conditions ,that
means in following cases an Individual will be resident of India if he will satisfy
condition (i) above only ,in other words condition no. (ii) is not applicable for that
individual.

CASE 1- INDIVIDUAL
BEING A CITIZEN OF INDIA
LEAVES INDIA DURING THE P/Y AS A MEMBER OF CREW OF AN INDIAN SHIP
OR
FOR THE PURPOSE OF EMPLOYEMENT OUTSIDE INDIA.(PERMANENT
INTENTION)-only condition (i) will need to fulfill otherwise he will be NR.

CASE 2- INDIVIDUAL
BEING A CITIZEN OF INDIA OR A PERSON OF INDIAN ORIGIN COMES
ON A VISIT TO INDIA.(TEMPORARY INTENTION)- -only condition (i) will need to
Fulfill otherwise he/she will be NR.

CASE-3-However, such person [case-2] having total income, other than the
income from foreign sources [i.e., income which accrues or arises outside
India (except income from a business controlled from or profession set up in
India) and which is not deemed to accrue or arise in India], exceeding ` 15 lakhs
during the previous year will be treated as resident in India if –[in other words
for such person following basic conditions will be apply and not above basic
conditions no. (i) & (ii) -
-the period of his stay during the relevant previous year amounts to
182 days or more, or
-he has been in India during the 4 years immediately preceding the
previous year for a total period of 365 days or more and has been
in India for at least 120 days in the previous year.
CA ANKIT SHARMA Page 4
 Notes:
(a) The term “stay in India” includes stay in the territorial
waters of India (i.e. 12 nautical miles into the sea from the
Indian coastline). Even the stay in a ship or boat moored
in the territorial waters of India would be sufficient to make
the individual resident in India.
(b) It is not necessary that the period of stay must be
continuous or active nor is it essential that the stay
should be at the usual place of residence, business or
employment of the individual.
(c) For the purpose of counting the number of days stayed in
India, both the date of departure as well as the date of
arrival are considered to be in India.
(d) The residence of an individual for income-tax purpose has
nothing to do with citizenship, place of birth or domicile.
An individual can, therefore, be resident in more countries
than one even though he can have only one domicile.

SPECIAL PROVISIONS-
1-How to determine period of stay in India for an Indian citizen,
being a crew member? In case of foreign bound ships where the
destination of the voyage is outside India, there is uncertainty
regarding the manner and the basis of determining the period of stay
in India for an Indian citizen, being a crew member.
To remove this uncertainty, Explanation 2 to section 6(1) provides
that in the case of an individual, being a citizen of India and a
member of the crew of a foreign bound ship leaving India, the period
or periods of stay in India shall, in respect of such voyage, be
determined in the prescribed manner and subject to the prescribed
conditions.

CA ANKIT SHARMA Page 5

 Accordingly, the CBDT has, vide Notification No.70/2015 dated
17.8.2015, inserted Rule 126 in the Income-tax Rules, 1962 to
compute the period of stay in such cases.
Period to be excluded

Period commencing from Period ending on

the date entered into the and the date entered into the
Continuous Discharge Continuous
Certificate in respect of joining Discharg
the ship by the said individual e Certificate in respect of
for the eligible voyage signing off by that
individual from the ship in
respect of such voyage.

Residential Status- =Rule 126 in the income tax rules to compute the period of stay in
such cases. According to rule 126 for the purpose of section 6(1) in case of an
individual being a citizen of INDIA n a member of the crew of a ship ,the period of stay
in INDIA shall in respect of an eligible voyage ,not include the following-

Period commencing from =The date from joining into the continuous discharge
certificate till the date entered into continuous discharge certificate signing off .

For example- days in INDIA will be as follows-

Total days= 365/366
Less:days from joining ship & signing off ship [inclusive day
of joining & signing off] 000/000
Days stay in INDIA.
For example-Mr. A date of joining 6th june24 & signing
off 9th dec.24 Calculate days in INDIA=
Total 365
Less:[6-6-24 till 9-12-24] 187
Days in INDIA 178.

So he will be a NR in India as he falls in exception Case-1 so need to check only

first basic condition of 182 days and as he didn’t not fulfill so he will be NR.

CA ANKIT SHARMA Page 6

(2) Deemed resident [Section 6(1A)]– An individual, being an Indian citizen, having total
income, other than the income from foreign sources [i.e., income which accrues
or arises outside India (except income from a business controlled from or
profession set up in India) and which is not deemed to accrue or arise in India],
exceeding ` 15 lakhs during the previous year would be deemed to be resident in
India in that previous year, if he is not liable to pay tax in any other country or
territory by reason of his domicile or residence or any other criteria of similar nature.
He will always be Resident and Not Ordinary resident.
However, this provision will not apply in case of an individual who is a resident of
India in the previous year as per section 6(1).

2) ORDINARY & NOT ORDINARY RESIDENT:SEC 6(6):--AN INDIVIDUAL WILL BE

NOT ORDINARY RESIDENT IF HE SATISFY ANY ONE OR BOTH FOLLOWING
CONDITIONS:-

i) He has been a NR in India in 9 out of 10 p/y immediately preceding the relevant p/y,
OR
ii) He has been in India for less than 730 days in 7 p/y immediately preceding the
relevant p/y.

iii)If such individual is an Indian citizen or person of Indian origin (who,

being outside India, comes on a visit to India in any previous year) having total
income, other than the income from foreign sources [i.e., income which
accrues or arises outside India (other than income derived from a business
controlled in or profession set up in India) and which is not deemed to
accrue or arise in India], exceeding 15 lakhs during the previous year, who
has been in India for 120 days or more but less than 182 days during that
previous year, or
iv)If such individual is an Indian citizen who is deemed to be resident in
India under section 6(1A) [It may be noted that a deemed resident will
always be a resident but not ordinarily resident].
 Only Indian citizen can be deemed resident. An individual who is not
an Indian citizen but a person of Indian Origin cannot be deemed resident u/s
6(1A).
 Stay in India is not necessary for being a deemed resident u/s 6(1A).

And if he did not satisfy any of the above conditions then he will be treated as
Ordinary Resident.

CA ANKIT SHARMA Page 7

 NON RESIDENT: U/S 2(30):-

If an Individual does not satisfy any

of the BASIC CONDITIONS then he
will be regarded as NON RESIDENT
for the relevant P/Y.

RESIDENTIAL STATUS OF HUF, AOP & FIRM:-

SITUATION 1—
RESIDENT:U/S 6(2):- HUF ,FIRM & AOP IS SAID TO BE RESIDENT IN INDIA IF
DURING THE P/Y THE CONTROL & MANAGEMENT OF ITS AFFAIRS IS WHOLLY
OR PARTLY SITUATED IN INDIA.

NON RESIDENT:- HUF,FIRM & AOP SHALL BE TREATED AS NR IF THE

CONTROL & MANAGEMENT OF ITS AFFAIRS IS SITUATED WHOLLY OUTSIDE
INDIA.

NOTE- RESIDENTIAL STATUS OF INDIVIDUAL MEMBERS, PARTNERS IS

IMMETERIAL FOR THE PURPOSE OF RESIDENTIAL STATUS OF HUF, FIRM &
AOP.

Meaning of the term “control and management”

 The expression ‘control and management’ referred to under section 6
refers to the central control and management and not to the carrying
on of day-to-day business by servants, employees or agents.
 The business may be done from outside India and yet its control
and management may be wholly within India. Therefore, control and
management of a business is said to be situated at a place where
the head and brain of the adventure is situated.
.

CA ANKIT SHARMA Page 8

 Residential Status of a
HUF

Is the control and management of its

affairs situated wholly or partly in
India?

YES NO

Is Karta resident in India atleast in any 2

PYs out of 10 PYs preceding the relevant
HUF is
PY Non-resident

(+)
Is his stay in India for 730 days or more
during the 7 PYs preceding the relevant PY

YES NO

HUF is ROR HUF is RNOR

SITUATION 2: Individual & HUF can be treated as Ordinary Resident Or Not Ord.
Resident. HUF is said to be Ordinary Resident if KARTA OF HUF is fulfill both of
following conditions:--

I) Karta has been RESIDENT in India for 2 or more years out of 10 p/y
immediately preceding the relevant p/y,
and
II) Karta has been in India for 730 days or more in 7 p/y immediately preceding
the relevant p/y.

And if Karta did not satisfy both of the above conditions then HUF will be treated
as Not Ordinary Resident.

CA ANKIT SHARMA Page 9

 RESIDENTIAL STATUS OF A COMPANY:-

RESIDENT:U/S 6(3):- A Co. is resident in India if during the P/Y-

a) It is an Indian Co.(ALL INDIAN CO. WILL BE ALWAYS RESIDENT) OR

b) In case of other Co.-IF POEM in substance in India then Resident and if POEM
in substance o/s India then NR.

“Place of effective management” to mean a place where key management

and commercial decisions that are necessary for the conduct of the
business of an entity as a whole are, in substance made [Explanation to
section 6(3)]
Note – The guidelines issued by CBDT for determination of
POEM of a foreign company and transition mechanism for a
company which is incorporated outside India, which has not been
assessed to tax in India earlier and has become resident in India
for the first time due to application of POEM, has been provided in
Chapter XII- BC. The same will be dealt with at the Final level.

NON RESIDENT:- A co. will be NR if it satisfy both of the following conditions:

a) It is not an Indian Co. AND
b) Its POEM in substance o/s India.

Residential status of local authorities and artificial juridical persons

Resident: Local authorities and artificial juridical persons would be resident
in India if the control and management of its affairs is situated wholly or
partly in India.
Non-resident: Where the control and management of the affairs is situated
wholly outside India, they would become non-residents.

CA ANKIT SHARMA Page 10

INCIDENCE OF TAX US 5
SCOPE OF TOTAL INCOME
Section 5 provides the scope of total income in terms of the residential
status of the assessee because the incidence of tax on any person depends
upon his residential status. The scope of total income of an assessee
depends upon the following three important considerations:
(i) the residential status of the assessee;
(ii) the place of accrual or receipt of income, whether actual or
deemed; and
(iii) the point of time at which the income had accrued to or was
received by or on behalf of the assessee.
The ambit of total income of the three classes of assessees would be as
follows:
1-Resident and ordinarily resident
The total income of a resident assessee would, under section 5(1), consist of:
(i) income received or deemed to be received in India during the
previous year;
(ii) income which accrues or arises or is deemed to accrue or arise
in India during the previous year; and
(iii) income which accrues or arises outside India even if it is not
received or brought into India during the previous year.
In simpler terms, a resident and ordinarily resident has to pay tax on the
CA ANKIT SHARMA Page 11
total income accrued or deemed to accrue, received or deemed to be
received in or outside India during the relevant previous year.
2-Resident but not ordinarily resident
Under section 5(1), the computation of total income of resident but not ordinarily
resident is the same as in the case of resident and ordinarily resident stated above
except for the fact that the income accruing or arising to him outside India is not to
be included in his total income.

However, where such income is derived from a business controlled in or

profession set up in India, then it must be included in his total income
even though it accrues or arises outside India.
3-Non-resident
A non-resident’s total income under section 5(2) includes:
(iv) income received or deemed to be received in India in the previous year;
and
(v) income which accrues or arises or is deemed to accrue or arise
in India during the previous year.
Note: All assessees, whether resident or not, are chargeable to tax in respect of
their income accrued, arisen, received or deemed to accrue, arise or to be received
in India whereas a resident alone (resident and ordinarily resident in the case of
individuals and HUFs) are also chargeable to tax in respect of income which accrues or
arises outside India.

The categories of income which are deemed to accrue or arise in India are:
(1) Any income accruing or arising to an assessee in any place
outside India whether directly or indirectly-
(a) through or from any business connection in India,
(b) through or from any property in India,
(c) through or from any asset or source of income in India or
(d) through the transfer of a capital asset situated
in India would be deemed to accrue or arise in
India.[Section 9(1)(i)]

CA ANKIT SHARMA Page 12

INCIDENCE OF TAX -

Particulars Ordinary Not Ordinary Non Resident

Resident Resident
1.Income arises/earn or Taxable Taxable Taxable
deemed to arises/earn in
India while received
anywhere.
2.Income received /deemed Taxable Taxable Taxable
to received in India while
earn/arise anywhere.
3.Income received n arise Taxable Taxable Not Taxable
o/s India but business
control from India.
4. Income received n arise Taxable Not Taxable Not Taxable
o/s India n business
control from o/s India.
5.
A] Income of earlier years
or preceding yr. NA NA NA
B] Income brought or
remitted into India. NA NA NA

Clarification regarding liability to income-tax in India of a non-resident seafarer

receiving remuneration in NRE (Non-Resident External) account maintained with an
Indian Bank [Circular No.13/2017, dated 11.04.2017 and Circular No.17/2017, dated
26.04.2017]
Income by way of salary, received by non-resident seafarers, for services rendered outside
India on a foreign going ship (with Indian flag or foreign flag) and received into the NRE
bank account maintained with an Indian bank shall not be included in the total income.

CA ANKIT SHARMA Page 13

 Income deemed to accrue or arise in
India [Section 9(1)]

Fees for
Income Salary earned Salary Royalty, if Income arising
Dividend paid Interest, if technical
accruing or for services payable by payable by outside India,
by an Indian payable by services, if
arising rendered in the being any sum of
Company payable by
outside India, India Government money paid
directly or outside India without
to Indian
indirectly Citizen for consideration, by a
through or services A non resident Indian to a
from Person resident in
rendered resident Government non-corporate
India
outside India non-resident or
foreign company or
If money is Exceptions to a RNOR, where
Any Business borrowed and aggregate of such
Connection in used for the sum > ` 50,000
India purpose of If the money borrowed
business or and used or technical
profession services or royalty
carried on in services are utilised for
India the purpose of business
Any or profession carried on
property/asset outside India
or source of
income in India
If technical
services or If the money
royalty services borrowed and used or
are utilised for technical services or
transfer of
the purpose of royalty services are
capital asset
business or utilised for making
situated in
profession income from any
India
carried on in India source outside India
or making income
from any source
in India

CA ANKIT SHARMA Page 14

Income deemed to accrue or arise in India [Section 9]
Certain types of income are deemed to accrue or arise in India even though they may actually
accrue or arise outside India
The categories of income which are deemed to accrue or arise in India are:
(1) Any income accruing or arising to an assessee in any place outside India whether
directly or indirectly
- through or from any business connection in India,
- through or from any property in India,
- through or from any asset or source of income in India or
- through the transfer of a capital asset situated in India would be
deemed to accrue or arise in India. [Section 9(1)(i)]

(2)In the case of a non-resident, the following shall not, however, be treated
as business connection in India [Explanation 1 to section 9(1)(i)]:
In the case of a business, in respect of which all the operations are not
carried out in India [Explanation 1(a) to section 9(1)(i)]:
In the case of a business of which all the operations are not carried out in
India, the income of the business deemed to accrue or arise in India shall be
only such part of income as is reasonably attributable to the operations
carried out in India. Therefore, it follows that such part of income which
cannot be reasonably attributed to the operations in India, is not deemed to
accrue or arise in India.

(3)Purchase of goods in India for export [Explanation 1(b) to section 9(1)(i)]:

In the case of a non-resident, no income shall be deemed to accrue or arise in
India to him through or from operations which are confined to the purchase of
goods in India for the purpose of export.

(4)Collection of news and views in India for transmission out of India

[Explanation 1(c) to section 9(1)(i)]:
In the case of a non-resident, being a person engaged in the business of
running a news agency or of publishing newspapers, magazines or journals,
no income shall be deemed to accrue or arise in India to him through or
from activities which are confined to the collection of news and views in
India for transmission out of India.

CA ANKIT SHARMA Page 15

iv)Shooting of cinematograph films in India [Explanation 1(d) to section
9(1)(i)]: In the case of a non-resident, no income shall be deemed to accrue or
arise in India through or from operations which are confined to the shooting of
any cinematograph film in India, if such non-resident is :
(a) an individual, who is not a citizen of India or
(b) a firm which does not have any partner who is a citizen of
India or who is resident in India; or
(c) a company which does not have any shareholder who is
a citizen of India or who is resident in India.

Activities confined to display of rough diamonds in SNZs [Explanation 1(e) to

section 9(1)(i)]: In the case of a foreign company engaged in the business of mining of
diamonds, no income shall be deemed to accrue or arise in India to it through or from
the activities which are confined to display of uncut and unassorted diamonds in any
special zone notified by the Central Government in the Official Gazette in this behalf.

Income from property, asset or source of income in India

Any income which arises from any property (movable, immovable, tangible and
intangible property) would be deemed to accrue or arise in India.

Examples:
1. Hire charges or rent paid outside India for the use of the machinery or buildings situated in
India,
2. Deposits with an Indian company for which interest is received outside India etc.
3. Mr. X, resident in New York, USA, has a house property situated in India which has been
given on rent by him. Rent receivable/ received by Mr. X would be taxable in India
whether such rent is received by him in India or outside India as the house property is
situated in India.

CA ANKIT SHARMA Page 16

Income through transfer of a capital asset situated in India

Capital gains arising through the transfer of a capital asset situated in India would be
deemed to accrue or arise in India in all cases irrespective of the fact whether
(i) the capital asset is movable or immovable, tangible or intangible;
(ii) the place of registration of the document of transfer etc., is in India or outside;
and
the place of payment of the consideration for the transfer is within India or outside.

Income from salaries earned in India [Section 9(1)(ii)]

Income, which falls under the head “Salaries”, is deemed to accrue or arise in India, if it is earned
in India. Salary payable for service rendered in India would be treated as earned in India.
Further, any income under the head “Salaries” payable for rest period or leave period which is
preceded and succeeded by services rendered in India, and forms part of the service contract of
employment, shall be regarded as income earned in India.

Income from salaries payable by the Government for services rendered outside India
[Section 9(1)(iii)]
Income from ‘Salaries’ which is payable by the Government to a citizen of India for services
rendered outside India would be deemed to accrue or arise in India.
The following conditions have to be satisfied to treat such income as deemed to accrue or arise
in India:
• Income should be chargeable under the head 'Salaries’;
• The payer should be Government of India;
• The recipient should be an Indian citizen, whether resident or non-resident in
India;
• The services should be rendered outside India.
However, allowances and perquisites paid or allowed outside India by the Government to an
Indian citizen for services rendered outside India is exempt, by virtue of section 10(7).

Exemption under section 10(7) would be available to an assessee

irrespective of the regime under which he pays tax.

CA ANKIT SHARMA Page 17

IFOS-
1] Dividends paid by an Indian company outside India is deemed to accrue or arise in India and would
be taxable in the hands of shareholders.

2]Royalty income or fees/interest income received from d following person

deemed to arise in India-
i) Central or State Govt.
ii) Person resident or non resident in India if money borrowed/royalty/service
used in India.

Example : If a non-resident ‘A’ borrows money from a non-resident ‘B’ and invests the same
in shares of an Indian company, interest payable by ‘A’ to ‘B’ will not be deemed to accrue or
arise in India.

Income Deemed to received in India U/s 7-Following incomes r deemed to

received in India even not actually received in India & taxable in the hands of
ORR,NOR or NR-

1. Annual accretion in contribution to RPF –

i) In case of Contribution to RPF >12% of salary gratuity C case if made by
employer.
ii)Interest upon such contribution >9.5% .

2. The contribution made by CG u/s 80CCD i.e. pension scheme.

3. TDS is deemed to be received in the hands of the payee.

4. Income treated u/s 68, 69, 69A, 69B, 69C is as deemed to be received in India.

CA ANKIT SHARMA Page 18

CA ANKIT SHARMA Page 19
 RESIDENTIAL STATUS OF INDIVIDUAL AND HUF

INDIVIDUAL HUF
CONTROL & MANAGEMENT

NR RESIDENT [BUSINESS MEETINGS]

IF INDIVIDUAL DOES NOT FALL NORMAL 6(1) C]DEEMED RESIDENT 6(1A) WHOLLY/PARTLY IN INDIA WHOLLY O/S
IN A/B/C THEN =NR INDIA
A] GENERAL INDIVIDUAL CASE- IF CITIZEN OF INDIA +RESIDE
BASIC CONDITIONS= O/S INDIA+COMES TO VISIT or Not RESIEDENT NR

1]>=182 DAYS IN PY [24-25] IN INDIA. INDIA + IF RESIDENT

OR HAVING TOTAL INCOME
2]>=60DAYS IN INDIA IN PY [24-25] >15LACS FROM INDIAN
& RESOURCES+NOT PAID ROR RNOR
>=365 DAYS IN 4PPY IN INDIA. TAX ON THIS INCOME
[PPY 23-24,22-23,21-22,20-21] O/S INDIA ANYWHERE.[ DAYS IRRELEVENT] IF KARTA
i.e. 1.4.20 till 31.3.24 1] IF KARTA
>= 2YRS RESIDENT /10PPY
B] SPECIAL INDIVIDUAL CASES- AND
i) Individual + Citizen +going Outside India DEEMED RESIDENT 2]IF KARTA>=730DAYS IN 7PPY IN INDIA
for-a] employment o/s India OR
b] crew member of an Indian Ship ALWAYS RNOR IF KARTA FULFILL BOTH
then he will be Resident if >= 182days in India only. THEN HUF IS ROR IF
KARTA DOES NOT FULFILL BOTH OR FULFILL
ii)Individual +Citizen/POIO +comes to India for visit ANY ONE CONDITION ONLY THEN HUF IS RNOR.
then he will be Resident if >= 182days in India only.

iii) *Individual +Citizen/POIO +comes to India for visit

+ having Total Income >15lacs from Indian Resources
then he will be Resident if-

1]>=182 DAYS IN PY [24-25] IN INDIA.

OR
2]>=120DAYS IN INDIA IN PY [24-25]
&
>=365 DAYS IN 4PPY IN INDIA.
 IF INDIVIDUAL BECOME RESIDENT AS ABOVE THEN IT WILL BE ROR /RNOR AS FOLLOWS-

RNOR

ROR
1]For Resident as per case A or B(i)(ii) 2]Only for Resident as per case B (iii) 3]DEEMED RESIDENT U/S 6 (1A)ALWAYS RNOR
If satisfy any one condition- if satisfy any one of the following Condition-

1]<730DAYS IN 7PPY OR 1]<730DAYS IN 7PPY OR

2]NR>=9/10 IN 10PPY OR 2]NR>=9/10 IN 10PPY OR
3] if >= 120days but < 182 days in India in PY then RNOR

IF Resident individual does not fulfill any of the above conditions then he/she will be ROR.

Note- If section 6(1) applicable then section 6(1A) will not be applicable.
Note-Visit not mandatory in case of Deemed Resident u/s 6(1A).

RESIDENTIAL STATUS OF CO. & OTHERS

COMPANIES FIRM & OTHERS

INDIAN CO. FOREIGN CO. CONTROL & MANAGEMENT

ALWAYS RESIDENT P.O.E.M. [BUSINESS MEETINGS]

IN SUBSTANCE

INDIA O/S INDIA WHOLLY/PARTLY IN INDIA WHOLLY O/S INDIA

RESIDENT NON RESIDENT RESIDENT NON RESIDENT