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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.