Residential Status

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Jignesh (Querist)
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07 March 2011 What are the conditions laid down for determining whether an Individual is Resident, Ordinary Resident Or Non Resident Indian?

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Guest (Expert)

07 March 2011 An individual shall be considered a Resident of India if he fulfills any one of the following conditions:

Condition 1
He should be in India for 182 days or more during the previous year
OR

Condition 2
He should be in India for 60 days or more during the during the previous year AND
He should be in India for 365 days or more in 4 years immediately preceding the relevant previous year.
Exceptions
1.An Indian Citizen leaves India during the previous year as a crew member of a ship or for the purpose of employment outside India.
2.An Indian Citizen or a Person of Indian Origin visits India during the previous year
Then he shall be a Resident of India only if he is in India for 182 days or more.

Who is considered an Ordinarily Resident Indian?
A resident shall be an Ordinarily Resident Indian if he satisfies the following conditions:

He is a resident of India in at least 2 out of the 10 years immediately preceding the relevant previous year. AND
He has been in India for a period of 730 days (2x365) or more in 7 years immediately preceding the relevant previous year.