We know that there are different types of assessees like

Individual, Partnership Firm, HUF,Companies, AOP, BOI etc


All these can be further categorized into

1, Non Residents

2. Residents


For Individual /HUF,there is further classification of Residents into

1. Resident and Ordinarily Residents (ROR)

2. Resident and Not Ordinarily Residents (RNOR)


Different Types Of Assessees - Introduction

Why is determining Residential Status Important?

It is because Income tax rules for ROR,RNOR and NR are different,

Certain incomes taxable for all

Certain taxable for only Residents (both ROR,RNOR)

while others are only for Non Residents


In this chapter ,there are normally 2 types of questions

1.How to Determine Residential Status

2,Taxability of different incomes for Residents/Non Residents




  1. Income Tax
  2. Residential Status
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Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.