The rules for determining residential status depends upon type of assessee

There are different rules for determining residential status of

 Individual/HUF/Company/AOP/BOI etc


Lets study Residential status of Individuals first

How to solve questions

Step1  Determine whether resident or Non Resident

Step2 If resident then Whether ordinary or Not ordinary



  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.