Residential Status

Section 6

A. Individual

BASIC CONDITIONS

(i)   × ×
(ii)  ×  ×
Status Resident Resident Resident NON-Resident

(1) Resident in India. An individual is resident in India if he satisfies any

one of the basic condition.

Basic conditions: Individual is in India.

(i) For 182 days or more during the previous year or

(ii) For 60 days or more during the previous year and for 365 days or
more during 4 year immediately preceding the previous year.

you

Here die in India

But only condition no. (i) is applicable (ii) not checked]

(A) Indian citur prices at Indias ongi India during the p/yo
(B) if Indian citizen leaves India during the previous year for
employment outside India or as a member of crew" (staff) of an Indian
ship(as per Shipping Act)

a) Basic condition is not applicable only in A & B If neither A or B are

satished then (i) banic

condition is applicable →Person of Indian grigin is a pergon who himself

or any of his parents or any of his grand- parents (both maternal and
paternal) was born in divided India before 15 A 1947.

→ Indian Citizenship can be obtained it any person is born in India or

spouse is Indian citiem or

other conditions of The Citizenship Act are satisfied

→ Employment also includes self-employment (own business or

profession)

CO2 Calculate the status of Mr. J for PY 13-14 with the following
information
PIY 13-14

12-13

11-12

10-11

09-10

Stay 182

100

150

70

80
tinn for 182 days thang the PY2013 14 and thus he sales the test bc
contr

CQ3

Ana

Resident in India Mr.Ja in india for 100 days e for more than 60 days
during me PY 2013-14 and 400