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CHAPTER
ResidentialStats
Residontial Stahs_gtlndiuidual [Section60 Lina Py

Residort Deama Resiclont Non Residont

CBased.an no.qtdaus qstmu
CO Indian.citizen AnyIndiidual not
Pasic cmditicn tFanindiansaishying
Sale2
D Tatal incama
anyo
tharconditions
Say dunrg Stnydunng Cxcudun9 uoma
elosant P elarart PY
Jromjorigns
CYE is 182 is60daysar 1500,000
dausar mO moe
CiDNatlialo to tarinl
aa siei_Staudurig any.cuny.du
HP%ummadiady ohis damicileor
Residont in Precodurg sidona arattor
ndiafar loiant PYis_ sumiar citena_
beloauant P 365daysor
moe

Resdant in
Indiafor
rloat Py |
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Note: Oeamad Residant_us 6IM

is_Carsidord anly far Indian uto-
ae not classjied as sidant uls 6CD

usAhat s lnclian Inbmal otalInama Crcludung lncomaframjorcigr

Incam9 accrucd in India or doamad tolraccruad
Incamo
in India
fom usingss nrotlad fiom india o profsionsetup un
India
lmpartant Nots.
iotal no q daus in_PY 2020-21 is 365doays
iStayin_India ncludes stay in Indianttmtanal unes

Genorally, uoth dale qt aminl as urll as dake qt daparture is

ncludaduhila alculatingn.qt days. my-

f Quastion specisies tima as urll,each 24haus shallLeealed.as

Lday and extm haus_are ignaed
So, 26haus 2lday-
23haurs ? Odau
OResidantial StahiS is not duiecty dapendant.cn placa atlirth.ar
ciizenship
Rsidontial stahus naads talzalculakd separately for mch PY.

Stay in India nead hat le conhhuaus.

ioSperial atention shauld Ir paidan "eftIndia far frst tuma or

ariud in India far fist hma

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ril F an Idian is dossijicd as NR, no nøcd to chack for RORand RioR

Secand Basic Grdibion_not applicalla on tha jollauwng cases
CRclaxaion
Fareign unencu
Indian Empymart,
Job.
lcitizen Busunss
ists Indiancitizen
HETE llndiaTaE
132clays CRoR, RNORI
Persanq TotalInamocrcluding 601365dausx creuw memlerot
IndianOrnqun foreigh squre 215lakhs Indian_Ship

Ys

182daus CROR,RADR182daus [ROR,RNOR

601365dasx 60t365days X
120t36daus[RNoR

ersan otindianOnigin?Any persm uho is áthor himselt or uhose

cithorq paents ar ittar ot qand parens urre
om inunduidac India iepian to 15Aug.194
ie India,Pakistan and Banaladesh.
Persan of Indian Crigin lanintng lndia farjat
ersan ad Indian mgin laaing India far tounsn Noclaxaion
st ie.
ndian Gtizen leanuha Incla farjob- 2nd Basic
ondilion
Indion aizen_laauing India fr ausm

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Person q Indian 0mqin

comung to Jndia LIhdian Incomo 15lakh
2nd. Basksociim_
Persn q Indianorigin amung tolnclia CndianIntare Islakh
2nd Basisnditim but I201265=
days

Bam n
Inclia Indianaizen_
Bom un GA Indiahsijzen
Bm inlndia and US dúzchIndiaKgtizan; as India dasnot
allar dual catizerskip.
Indian citizen laauinq lndia as acreu memier g

Indian 5hip FarignShip

2nd basic candition ndapplicato nd vasic canciuicn nctapplicalo

lsunce thae is.specifcrmision uNca it isjob.autstda India
genoral prauision

Nate: f a Person qt lndian Criain Indian dihzen comas ama usit to

Indiaand whose total uncamA_CIdUcung incoma jrom_
Joreign oum axasds 5laks, 2nd lasic candition ls ndt
applicalta
Hourer such pesam shall Ir damd esidont f
has 5tayed duninq elauant PY Jor 182das ormae
OR
CiDhis
365days
Teluant
_
stay during Trelairant PYis l20cdays.ar mor ard
mmae in 4s_mmociakely-predng

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Residant

Residont and Ordunay Resicond

CROR)
Residont ut(RNORD
Not orduinany Ridart
Scion La
aldal Ircamo is taxalo) COResidont uhois nct sahstyung
eitor at tha huo.additional
Additional Cmdiiom candilioS ar
lroth
Rsicant.inatoast Stayduning 1Pb DeormacResicent us 6UR
2s in lo-ummadialeliy (d Indian dizen or Rersonag-
ummodiael PRodingelarant IndianOiainutose Total Inarmu
pecadng Ps Py excduding incomajmjeign
saum Slakh and his stay
73Odas durirg relaant PY is 20days
rmae aut lossthan182daus.
LOekeumuning_peiodg say un India jar an Indian citinen leing-
eu momler qtfaciqn loundstip-
Patsideindia-
Cxdudad from perod a-staj inlndia

//20 31l3/21
Bath dlals.ae ezcludad
Dale enkdn Dolrenteredin
CDCanjainingstip CCansigrung
offframship

Nate: 2nd basíc cndiion is not.appllalvta..

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#Rsidontial Stalus gt HUE [Scdim 6)

Undor Incoma lao Alct,HUF is tratrd as separalte logalenhtyand
is iabto totax.
HUE Residont in India if conal.and marogemant in uuhdly ar
-Partuyh India.

For
Dekeumunec

HUE
an tha Urasis qt stay_af Karta and Manager un ingiad
Ackual Io-factolend.at

to le Rsidont in India, nolimit anno.g days Karta stauus

-
in India_uhak maters is thalt paiay docisiaTs shaaud lk uk»n
in India CAhally or Partp.
N

Lustrabiom iShuam, Karta qtShyam HUFuisits India for Hodaus

in PI20 -2.
Shyam_is Nan Rsidont in his lndiuidual Capacity LKD

Shyam_ HUF
is Rsidont in India leause it is piesumad thot dutng-
his stay H0.days in India,h todk lausinas doisin far HUE
n India.

QusHaur to datemune utothor aResidort HUF (s ROR ar RNoR?2

Resdantial stahis qt HUE Same as Kartal_

ls amral.and.Managemant uhellyapartly trlIncia

No

HUFis, Rsidant HUFis.nan Residant

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ls Karta Residort_inatlaast 2autg

lo precoding PYs

s kartas stayduing precsacing-

7PYs un 730.daus r more
NO
HUF is ROR HUF is RNOR

Cancoptraliom 9
fs per Sectian 6CD,.

sper Seckim 62q Incama Tax Act,961,a HUE (S Saidtole

sidant
thatly Or
npartyin
India or a
lndia..
PY
ifits cantral and managemont is

Fads.a tha Casc

n this ce,all dacisicns at HUF istransocked ftam Austalia.th E,
tha Kartoa staysun India for 245.daysGOt3l130 t3lt3lt3ot3lt

CGnclusiam
Bsed on alme.t an le oncludod that
Ca tr E is Rsidant nndiaJOT Y 2020-21-y Salisfqng fist bast
canditiam_uls 6Mas his stay s 82dausar mae.
HUF 6 Non Kesidont un Incia for N 2020-21as its ontra
ad managemont is sihad uhaluausida India_
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#Resicdlonhal stahus at ampany Secion 63)

Indiano ic.xgisttradin lnclia Foreign %,

Aurays Residont in lndia Resident inIndiaif POEM isinIndia.

POEM2Paca.qeffcir managenont
Leuhore Kay amgenal&
Comnercialdocisians a
usumSs are mado in_
Sulrstano

onopt Praluom lo
As_per Sec 6( gt Incamo Iar Act 1961, a ois said tole rsidant
n ndian a if
ait is_an Indian o, or
its POEMin thak Py is in India

n this case_ABC Inc. is ajaeign_ Co, thorefore it uilllr esidont

n Ihdia amly i its POEM is in India

POEN moans_plag0 utare Kau Manoageñal and Commorcial dacisions

a ho eniy as a uhota s mada n sulstana.

ln this case, POEC1qj- ABC Incs.not n Indlia jar PY 20-21.Henco1Lt

is_Non-ResidontJor PY2020-21.-

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PlssociationgtRarsan
P
#Residantial Stahus qtFum/ AOP IBOT
SBcdyat lndividual
Resident h India ifF (antroland Marcgermont isuhdly orparty un
Idia
Decidad arm tha.kzass.q-stayq actiir partrors/
prinàpal aficor in Indla ie. uhore poicy
docisions aemado.