A resident but not ordinary resident is the one who is not the resident in India for 9 out of the 10 preceding previous years or he has during the 7 preceding years been in India for a period of, or period amounting to 729 days or less.

Resident A Resident is one who falls into either of these two categories: 1.Is in India for 182 days in the year or more, OR 2.In the preceding four years was in India for 365 days or more, and in the current tax year is in India for a total of 60 days or more This applies to citizens of any nationality. However the period of 60 days in the second clause above will be extended to 182 days (for Indian citizens and foreign citizens of Indian origin) for those who fall into one of these two categories: 1.an Indian citizen who left India in any year for employment outside India, OR 2.an Indian citizen or a foreign citizen of Indian origin (NRI), who is outside India, comes on a visit to India Non-Resident A tax assessee is non-resident if he or she is not a Resident as-per the section above. Resident but Not Ordinarily Resident A Resident is "not Ordinarily Resident" if he or she fulfils either of these two conditions: 1.Has been a Non-Resident in India for 9 out of 10 preceding years

Dear Friend, as far as your query is concerned that Who are resident but not ordinary resident? Let me informed that A resident but not ordinary resident is the one who is not the resident in India for 9 out of the 10 preceding previous years or he has during the 7 preceding years been in India for a period of, or period amounting to 729 days or less. Hope answer was helpful to you Regards, Arjun Pratap Singh