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ow the residential status of a person is determined

:-
i. In case of Indian citizen who leaves Indian during previous year for the purpose of employment :-
Such a person is resident in India if he satisfies the following conditions:
a. He stays in India for at least 182 days during the previous year.
b. He is resident in India for at least 9 out of 10 years preceding the previous year.
c. He is resident in India for at least 730 days during 7 years preceding the previous year.
d. If such a person satisfies condition (a) but does not satisfy either of the conditions at (b) or (c) above, such a person
would be resident but not ordinarily resident.
Such person would be non-resident if he does not satisfy condition (a) stated above.

i. In case of Indian citizen or a person of Indian origin living abroad comes to India for a visit during the previous year
The residential status of such a person is to be determined after looking into the following
a. He stays in India for at least 182 days during the pervious year and,
b. He is resident in India for at least 9 years out of 10 years preceding the previous year.
c. He is resident in India for at least 730 days during seven years preceding the previous year.
The person would be resident in India if he satisfies all the conditions (a) to (c) above.
The person would be resident but not ordinarily resident if he satisfies the condition at (a) but does not satisfy any or
either of the conditions at (b) and (c) above.
The person would be non-resident if he does not satisfy the condition at a) above.
Thus condition (a) is of fundamental importance and must be satisfied to be resident in India. Conditions ( b) and (c)
only help to qualify that resident status.

i. In case of any other individual
For individuals other than those included in category ( I ) or (ii), we have to look into the following four conditions to
determine the residential status:
a. He stays in India for at least 182 days during the previous year.
b. He stays in India for at least 60 days during the previous year and for at least 365 days during 4 year preceding the
previous year.
c. He is resident in India at least in 9 out of 10 years preceding the previous year.
d. He is resident in India for at least 730 days during 7 years preceding the previous year.
A person would be resident in India if he satisfies any of the conditions at (a) or (b) and both the conditions at (c) and
(d) i.e. he either satisfies conditions (a) , (c) and (d) or (b), (c) and (d).
A person would be resident but not ordinarily resident if he satisfies either of the conditions at (a) or (b) and does not
satisfy both or either of the conditions at (c) and (d). In other words, if a person satisfies condition (a) or (b) only but
does not satisfy either (c) or (d) or both, he would be treated as resident but not ordinarily resident in India.
If a person satisfies neither of the conditions (a) or (b) , he is non-resident.