Residential status for Firm/ AOP/ BOI

Last updated at August 8, 2026 by

If control and management wholly outside India, then it is considered Non Resident

Otherwise, it is a Resident

 

  Residential status for Firm/ AOP/ BOI - Residential Status

Note :-

  • Residential status of Partner / Member is not relevant.
  • Place where partner / member meet to take important decision is relevant
  • There is no concept of ROR/RNOR here

 

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