Individual

ROR
Stayed in YES
India for ≥ Resident
182 days in
PFY RNOR

No

For

Left India for

permanent
YES employment? (OR)
NRI Crew member of
Indian ship (OR)

PIO

No

Stayed in India
for 60 days or
No YES
more in PY
(AND)
*PIO- Person of Indian Origin visiting
365 days in the 4 India
years preceding
PY *NRI –Non Resident Indian

*PY – Previous Financial Year

*ROR-Resident Ordinary Resident

*RNOR – Resident Not Ordinary

Resident