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Residential Status of Individual

Residential Status of Individuals Bird Eye View

 

The residential status of an individual is determined on the basis of the period of his stay in India.

Basic conditions:

  1. He must be present in India for a period of 182 days or more during the previous year
  2. He must be present in India for a period of 60 days or more during the previous yearand365 days or more during the 4 years immediately preceding the previous year.
Cases where condition (ii) is not applicable :
  1. Where an Indian citizen who leaves India during the previous year for the purpose of employment outside India or as a member of the crew of an Indian ship;
  2. Where an Indian citizen or a person of Indian origin who, being outside India, comes on a visit to India during the previous year.

Additional conditions:

  1. He is a resident in at least 2 out of 10 previous years preceding the relevant previous year;
  2. His stay in India in the last 7 years preceding the relevant previous year is 730 days or more.
Resident and ordinarily residentResident but not ordinarily residentNon-resident
Must satisfy at least one of the basic conditions [(i) or (ii)] and both the additional conditions [(1) & (2)]Must satisfy at least one of the basic conditions [(i) or (ii)] and one or none of the additional conditions [(1) or (2) or neither]Must not satisfy either of the basic conditions [neither (i) nor (ii)]

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