INCIDENCE OF TAX

Section 5
Rupali Sengar

Residential Status
The different types of residential status
are :Resident (R)
Not Ordinarily Resident ( NOR )
Non-Resident ( NR )

Residential Status Of individual

Assessee

Basic Condition

Additional
Condition

Resident (R)

He must Satisfy at
one of the basic
conditions

Not required

Not Ordinarily Resident

( NOR )

He must Satisfy at
least one of the
basic conditions

He must satisfy
either one or both
the additional
condition given u/s
6(6)

Non-Resident ( NR )

Should not satisfy

any of the basic
condition

Not Required

Basic Condition u/s 6(1)

1. He must be in India for a period of 182 days
or more during the previous year ; or
2. He must be in India for a period of 60days or
more during the previous year and 365 days or
more during the four years immediately
preceding the previous year
Additional Condition u/s 6(6)
1. He must be in India for 2 years out of
previous 10 years; or
2. He must be in India during 7 preceding
previous years for aggregate period of 730
days

Particulars

ROR

RNOR

NR

Income received in India by Yes

or on behalf of Assessee

Yes

Yes

Income accruing or arising

in India

Yes

Yes

Yes

Income accrued or earned

Outside in India

Yes

Yes*

No

Income earned outside

Yes
India from a business setup
outside India

No

No

Income accrued outside

No
India & received outside
India during the proceeding
previous year & remitted in
P.Y.

No

No

* Earned outside India from Business/professions head office

of which is situated/Control in India

Thank You