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Confusion regarding the term 'resident' in section 80

Tax queries 611 views 1 replies

There are some deductions under section 80 which are available to residents only, and non-residents cannot get the deduction benefit. So when the section says 'resident individual' does it implicitly include RBNOR/Resident but not ordinarily residents as well?

Ex: Section 80DD, 80DDB, 80QQB/RRB, 80U etc...

Please clarify whether resident means ROR and RBNOR together?

Thanks

Replies (1)

Resident means both Ordinarily resident and not ordinarily resident


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