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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.