Calculation of total income depends on many factors. 'Residential status of a person' is one of those factors. Here is the quick guide for determining the residential status. Topics Covered in this Page
Note: - For Individuals the place of stay is the main criteria. For HUFs, Companies, Firms, AOPs, BOIs & others , the place of control & management is the main criteria. Place of control & Management refers to the place where decisions for managing the affairs of such entities are made.
Let us first determine whether you are a Resident or Non-Resident. If you are an,
-> Indian Citizen leaving India as a crew member of an Indian ship or for taking Job outside India
or
-> Indian Citizen or Person of Indian origin normally residing outside India, and coming on a visit to India
| and if you stay in India for 182 days or more during the Period from April 1,2007 to March 31,2008, you are a Resident of India.
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If you stay in India less than 182 days during the Period from April 1,2007 to March 31,2008, then you are a Non-Resident.
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For other Individuals, there are two conditions.
| First Condition
-> Stay in India for 182 days or more during the Period from April 1,2007 to March 31,2008.
| Second Condition
-> Stay in India for 60 days or more during the Period from April 1,2007 to March 31,2008.
And
-> Stay in India for 365 days or more during the period from April 1,2003 to March 31,2007.
| Satisfy any one of the two conditions?. If yes,then you are Resident.
Doesn't satisfy any one of the 2 conditions? Then you are a Non-Resident.
|
Are you an Individual & Resident ?
Then please check whether you are an 'Ordinarily Resident' or 'Not Ordinarily Resident'.
There are two conditions.
| First Condition
-> Are you a Resident in at least 2 out of 10 financial years, viz., April 1, 1997 - March 31, 1998 , April 1, 1998 - March 31, 1999 and so on till April 1,2006 - March 31,2007 ?
| Second Condition
-> If you stay in India for 730 days or more during the period from April 1,2000 to March 31,2007.
| Satisfy any one of the two conditions?. If yes,then you are Resident And Ordinarily Resident - R&OR .
Doesn't satisfy any one of the 2 conditions? Then you are a Resident And Not Ordinarily Resident - RNOR .
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Note : End of Individual's Residential Status Determination Part. Go to Top
| Place of Control and Management of Affairs | Special category HUFs | Other HUFs |
|---|
| Wholly in India | Resident and Ordinarily Resident | Resident But Not Ordinarily Resident | | Partly in India | Resident and Ordinarily Resident | Resident But Not Ordinarily Resident | | Wholly outside India | Non-Resident | Non-Resident |
Special category HUFs: HUFs, in which the Kartha (i.e., the eldest male member of the family) satisfies both the conditions given below. First Condition
-> Is the Kartha a Resident in at least 2 out of 10 financial years, viz., April 1, 1997 - March 31, 1998 , April 1, 1998 - March 31, 1999 and so on till April 1,2006 - March 31,2007 ?
| Second Condition
-> Did the Kartha stay in India for 730 days or more during the period from April 1,2000 to March 31,2007.
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Note : End of HUF Residential Status Determination Part. Go to Top
| Place of Control and Management of Affairs | Indian Company | Other companies |
|---|
| Wholly in India | Resident | Resident | | Partly in India and Partly outside India | Resident | Non-Resident | | Wholly outside India | Resident | Non-Resident |
Indian Company means a company formed and registered under the Companies Act, in force in India. Go to Top
| Place of Control and Management of Affairs | Residential Status |
|---|
| Wholly in India | Resident | | Partly in India and Partly outside India | Resident | | Wholly outside India | Non-Resident |
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