What type of resident

A person is Resident and Ordinary Resident (ROR)


He is Resident for atleast 2 years in last 10 years


Stays in India for 730 Days in Last 7 years

  Lets further resolve last topic questions and determine whether they are ROR or RNOR

How to solve questions

Step1  Determine whether Resident or Non Resident

Step2 If resident then Whether ordinary or Not ordinary




State whether following are Resident or Non Resident

(a) Mr A  who lives in India by birth get job in USA and leaves India on 1 May 2014

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  ( b)  Suppose he left on 1 Dec 2014 for job

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Suppose Mr B went on world tour on 14 April for 1 year


Since he went abroad on tour and (not for employment)

He has both the options.

Option 1 Stays in India for 182 days or more

This condition not fulfilled as he stayed in India for only 31 days

  Option 2

Stay in India for 60 Days in current year + 365 Days in last 4 years

Since he did not stay in current year for 31 days ,this condition also not fulfilled.

So both condition not fulfilled hence he is Non Resident. 

  Since he is a non-resident, there is no need to determine whether he is ROR or RNOR  



 Suppose B went on word tour on 1 June for 1 year.

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Suppose Mr D, an American citizen come to India for visit every year for 100 days since last 10 years

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  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.