1. Residential Status of an Individual

Residential Status of an Individual:- To become a “Resident”, an Individual must fulfill any one of the following two conditions:- Basic condition u/s 6(1): 

a) He should stay in India during the previous year for at least 182 days

                                 OR 

b) 60 days during the previous year and 365 days in 4 immediately preceding previous year.

Exception Case:-

 An Individual who is an Indian citizen or Indian origin leaves India during previous year.

i)For employment purpose or

ii)As a member of crew of an Indian ship

iii)Who is outside India and comes on a visit to India.

Shall be called as Resident of India only, if he stay in India 182 days or more (not 60 days as stated in (b) (above)

  Ordinary Resident: U/s 6(6):-

a) Resident in India atleast 2 out 10 years immediately preceding the previous year

  AND

b) Stay in India for atleast 730 days in 7 immediately preceding previous year.