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TMI BlogRESIDENTIAL STATUS OF AN ‘INDIVIDUAL’X X X X Extracts X X X X X X X X Extracts X X X X ..... o further determine he is: Resident and ordinarily resident in India (R-OR) {if he satisfies any 1 of the basic conditions u/s 6(1) and both the additional conditions stipulated u/s 6(6)}, or Resident but not ordinarily resident in India (R-NOR) {if he satisfies any 1 of the basic conditions u/s 6(1) or any 1 of the additional conditions u/s 6(6)}. Further if an individual is dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian Origin (with certain exceptions explained below) Explanations to exceptions for condition stipulated in Section 6(1)(b): - In case of Individual, who is a citizen of India leaves India for the purpose of employment outside India in any previous year, in above condition (b) 60 days shall be substituted by 182 days . In case of Individual, who is citizen of India and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p Note: (w.e.f. 1st April 2015) - [ Rule 126 ] For the purposes of clause (1) of section 6, in case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, shall not include the period beginning on the date entered into the Continuous Discharge Certificate in respect of joining the ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ec. 2(30) of the Income Tax Act, 1961 an individual who does not fulfill any of the two conditions given in Sec. 6(1) (a) or (b) would be regarded as Non-Resident assessee during the relevant previous year for all purposes of this Act. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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