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RESIDENTIAL STATUS OF AN INDIVIDUAL


RESIDENTIAL STATUS OF AN INDIVIDUAL

For an individual to become Resident he has to satisfy any one of the following two conditions:
1. He should have been in India in the year for which Residential Status is to be decided for a period
amounting to 182 days or more.
OR
2. Within the 4 years preceding to the year for which residential status is to be decided, he should have
been in India for a period amounting to 365 days or more and should have been in India for 60 days
or more in the year for which Residential Status is to be decided.

RESIDENTIAL STATUS OF AN INDIVIDUAL
Exception to condition 2:
An Indian Citizen or an Indian member of a crew of an Indian ship who leaves India in any
previous year for employment outside OR an Indian Citizen or a person of Indian origin who is outside
India and comes on a visit to India, in the second part of the condition no.2 the words 60 days should be
replaced by 182 days. It is clear that condition no.2 becomes non‐functional in case of such assesses.
A person is deemed to be of Indian origin if he or either of his parents or any of his grand
parents was born in undivided India.
If an individual becomes a Resident it is to be decided further which type of Resident he is.

RESIDENTIAL STATUS OF AN INDIVIDUAL
For an individual to become Resident and Ordinary Resident he has to satisfy both the
conditions given below: ‐
1. He should have been resident in India at least 2 out of 10 previous years, preceding to the previous
year in which he is resident.
AND
2. He should have been in India for a period amounting to 730 days or more in 7 years preceding to the
previous year in which he is resident.

If assessee does not satisfy any one of the above mentioned conditions (or both) his Residential
Status will be Resident but Not Ordinary Resident.
PROBLEMS

RESIDENTIAL STATUS OF AN INDIVIDUAL

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