 An Individual is said to be resident in India

in any previous year, if he satisfies at least

one of the following conditions:
 1) He is in India in the previous year for a
period of 182 days or more.
 2) a) He is in India for a period of 60 days
or more during the previous year
 and
 b) 365 days or more during 4 years
immediately preceding the previous year.
 Period 60 Days is extended to 182 days
in the following cases.
i) An Indian citizen who leaves India during
the previous year for the purpose of
employment outside India
ii) Indian citizen who leaves India during the
previous year as a member of crew of
Indian ship.
iii) Indian citizen or person of Indian origin
who comes on a visit to India during the
previous year.
 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.
 Individual is treated as Resident and
Ordinarily Resident in India if he satisfies
the following additional conditions:
i) He has been resident in India in at lest 2
out of 10 previous year immediately
preceding the previous year.
ii) He has been in India for a period of 730
days or more during 7 years immediately
preceding the relevant previous year.
 Individual who satisfies at least one of the
basic conditions u/s 6 (1) but does not satisfy
the additional conditions under u/s 6 (6)
 Non Resident
 Individual who does not satisfy at least one of
the basic conditions
u/s 6 (1).
 A Hindu undivided family is said to be
resident in India if control and management
of its affairs is wholly or partly situated in
India.
 A Hindu undivided family is said to be non-
resident in India if control and management
of its affairs is situated wholly outside India.
 Residential status of Karta is considered for
determining whether a Resident family is
ordinarily Resident.
 A partnership firm and a association of
persons are said to be resident in India if
control and management of their affairs are
wholly or partly situated within India during
the relevant previous year.
 They are, however, treated as Non Resident
in India if control and management of their
affairs are situated wholly outside India.
 Indian company is always resident in India.
 Foreign company is resident in India only if,
during the previous year, control and
management of its affairs is situated wholly
in India.
 Foreign company is Non resident in India
only if, during the previous year, control
and management of its affairs wholly or
partly situated out of India.
 Every Other person is said to be resident in
India if control and management of his affairs
are wholly or partly situated within India
during the relevant previous year.
 However they are treated as Non Resident in
India if control and management of their
affairs are situated wholly outside India.
 ROR RNOR NR
Indian Income
Income Received in India T T T
Income Accrued in India T T T
Income Deemed to be
received in India T T
T
Income Deemed to Accrue in
India T T T
Income from Business is controlled
from India T T NT
Income from Profession
set up in India T T NT

Income from Business is controlled

outside India T NT NT
Income from Profession set up
outside India T NT NT
Other Foreign Income
( Rent, Interest etc.) T NT NT
 Income from house property (residential or
commercial) in India
 Income from any other asset in India
 Capital gain from asset located in India
 Income from business connection in India
 Salary from services rendered in India
 Salary from services rendered by a citizen for
government of India outside India
 Interest income or royalty/fee income from
government of India
 Interest income or royalty/fee income received from a
resident Indian (for purpose other than overseas
business)
 Interest income or royalty/fee income received from a
non-resident Indian for running business in India