How to determine Residential Status

Income Tax
Residential Status

What type of resident

A person is Resident and Ordinary Resident (ROR)

if

He is Resident for atleast 2 years in last 10 years

And

Stays in India for 730 Days in Last 7 years

#### How to solve questions

Step1  Determine whether Resident or Non Resident

Step2 If resident then Whether ordinary or Not ordinary

QUESTIONS

Q1

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

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

Q2

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

-a-.

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

Q3

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

Q5

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

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