Residential Status of an individual

Residential status of an individual for income tax purpose is determined on the basis of number of days he stayed in India .Income tax Act doesn’t prescribe continuous staying in India.

For income tax purpose residential status of an assessee is classified into;

       I.            Resident (ordinarily)

    II.             Resident (not ordinarily)

 III.              Non resident


I.Resident (ordinarily)

An individual besides satisfying any of the basic conditions, satisfies both additional conditions he is considered as ordinarily resident.

II.Resident (not ordinarily)

An individual satisfying any of the basic condition without satisfying additional conditions are considered as not ordinarily resident.

III.Non resident

Individual not satisfying basic conditions are treated as nonresident.



Basic conditions

  • He is in India for at least 182 days in the previous year, or
  • He is India for at least 365 days preceding the relevant previous year and is in India at least 60 days during the previous year

Additional conditions

  • He was in India for at least 730 days during the seven years preceding the relevant previous year, and
  • He was a resident for two out of ten previous years preceding the relevant previous year.
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