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


  1. Income Tax
  2. Residential Status
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About the Author

Davneet Singh's photo - Teacher, Computer Engineer, Marketer
Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.