top of page
Residential Status

Figure out how residential status is determine for individuals. 

Taxability of income in India depends upon the residential status of an individual which is categorized as:

 

  1. Resident and Ordinarily Resident (ROR)

  2. Resident Not Ordinary Resident (RNOR)

  3. Non-Resident (NR)

​

To read about amendments made by Finance Act, 2020; click here.

RS1.png

Points to Remember:

  • Residential status applies for one FY. Accordingly, it may be necessary to evaluate residential status on a yearly basis.

  • Residential status as per the Income-tax Act differs from residential status as per FEMA. Accordingly, it may be necessary to evaluate the residential status under both laws.

  • ​In the following cases, a person may be NR if he is present in India for less than 182 days:

    • Being a citizen of India and leaving India as a member of the crew on a ship of the Indian Merchant Navy

    • Being a citizen of India or a Person of Indian Origin leaving India for the purposes of employment outside India

    • Being a citizen of India and a NR, returning to India for the purposes of visit.

Anchor 1
bottom of page