Hello and welcome to ask about abroad Friends, today's update is about Austria because the government of Austria(https://immigrantinvest.com/en/blog/austria-residence-for-persons-of-independent-means/) has announced that people from some countries can now enter and work freely in Austria without any test and 14 days quarantine.

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.

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.

RULES FOR DETERMINING THE RESIDENTIAL STATUS OF INDIVIDUAL An individual is said to be resident in india if he satisfies any one of the following two conditions. Condition 1-- He is in india for a period of 182 days or more in the relevant previous year Condition 2-- He is in india for 60 days or more during the relevant previous year and has been in india for 365 days or more during four previous years immediately preceeding therelevant previous year. Exception ; the period of 60 days replace by 182 days for the following An indian citizen who leaves india during the previous year for the purpose of employment outside india An indian citizen who leaves india during the previous year as a member of the crew of an indian ship Indian citizen or a person of indian origin who comes on a visit to india during the previous year. Thanks

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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