RESIDENTIAL STATUS OF AN ASSESSEE IS DETERMINED IN ORDER TO FIND THE INCIDENCE OF TAX. I.E. THE NATURE OF INCOME TAXABLE IN INDIA IN ORDER TO FIND THE.

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RESIDENTIAL STATUS OF AN ASSESSEE IS DETERMINED IN ORDER TO FIND THE INCIDENCE OF TAX. I.E. THE NATURE OF INCOME TAXABLE IN INDIA IN ORDER TO FIND THE RESIDENTIAL STATUS THE ASSESSEES ARE CLASSIFIED INTO:  INDIVIDUAL  H.U.F.  COMPANY  PARTNERSHIP FIRM, ASSOCIATION OF PERSON  OTHER ASSESSEES RESIDENTIAL STATUS- SEC 6

RESIDENTIAL STATUS OF AN INDIVIDUAL THE RESIDENTIAL STATUS OF AN INDIVIDUAL ARE AS BELOW:  RESIDENT AND ORDINARILY RESIDENT  RESIDENT AND NOT-ORDINARY RESIDENT  NONRESIDENT

RESIDENT-SEC 6(1)- AN INDIVIDUAL WILL BE CALLED A RESIDENT IN INDIA IF HE WAS IN INDIA DURING THE PREVIOUS YEAR FOR A PERIOD OF AT LEAST 182 DAYS. OR i) THE INDIVIDUAL MUST BE IN INDIA FOR A PERIOD OF AT LEAST 60 DAYS DURING THE PREVIOUS YEAR, AND ii) HE IS IN INDIA FOR A TOTAL PERIOD OF AT LEAST 365 DAYS DURING FOUR PREVIOUS YEAR JUST PECEEDING THE RELEVANT PREVIOUS YEAR. EXCEPTIONS: i. AN INDIVIDUAL BEING AN INDIAN CITIZEN WHO LEAVES INDIA FOR THE PURPOSE OF EMPLOYMENT OUTSIDE INDIA WILL BE CALLED A RESIDENT IF HE IS IN INDIA FOR A PERIOD OF AT LEAST 182 DAYS. ii. AN INDIVIDUAL OR A PERSON OF INDIAN ORIGIN WHO COMES ON A VISIT TO INDIA WILL BE CALLED A RESIDENT IF HE IS IN INDIA FOR A PERIOD OF 182 DAYS DURING THE RELEVANT PREVIOUS YEAR.

RESIDENT AND ORDINARILY RESIDENT-SEC 6(6)- A RESIDENT INDIVIDUAL WILL BE CALLED A RESIDENT AND ORDINARILY RESIDENT IF THE FOLLOWING CONDITIONS ARE SATISFIED i. HE WAS IN INDIAN FOR A PERIOD OF AT LEAST 730 DAYS DURING SEVEN PREVIOUS YEARS JUST PRECEEDING THE RELEVANT PREVIOUS YEAR. ii. HE WAS RESIDENT IN AT LEAST TWO OUT OF TEN PREVIOUS YEARS JUST PRECEEDING THE RELEVANT PREVIOUS YEAR.

RESIDENT BUT NOT-ORDINARILY RESIDENT-A RESIDENT ASSESSEE IS SAID TO BE NOT-ORDINARILY RESIDENT IF HE FAILS TO SATISFY ANY ONE CONDITIONS MENTIONED IN SEC 6(6) NON-RESIDENT- AN INDIVIDUAL IS SAID TO BE NON-RESIDENT IF HE FAILS TO SATISFY THE CONDITION MENTIONED IN SEC 6(1)