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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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.