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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.