Residential status of an assessee is important in determining the scope of  income on which income tax has to be paid in india.

There are two types of Residential Status

Resident-if any of the following two Basic conditions are satisfy than it is consider that status is resident.

Previous year individual reside in India for 182 days.
Previous year Individual resides in India for 60 days and 4 Preceding Previous years stay for 365  days or more.
Non Resident

if two of the above condition not satisfied than residential status is considered as Non Resident.
Ordinary Resident

An Individual or HUF assessee who is resident in India may be further classified into two parts

Resident and Ordinary resident
Resident but not Ordinary Resident
Resident and Ordinary Resident

if two of the both additional condition are satisfied than it is consider that status is Resident and Ordinary Resident.

if an individual resides in India  in 7 Preceding previous year 730 days or more.
if an individual  is 2 years resident in 10 Preceding previous year.
Resident but not Ordinary Resident

if an individual does not satisfy both of the above condition is considered as Resident but not Ordinary Resident.

 

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