Residential Status

The residential status of a person can be determined into the following 4 categories.

Resident Indian:

A resident Indian is a person who satisfies any one of the following conditions

• Stayed in India for a minimum of 182 days in a year.
• Stayed in India for a minimum of 365 days in the immediate proceeding 4 years and for a minimum of 60 days in the current financial year.


Resident and Ordinarily Resident (ROR):

A resident and ordinary resident is a person who satisfies both the following conditions
• He/she has stayed in India for at least 2 out of 10 immediate previous years
• He/she has stayed in India for at least 730 days in 7 immediate previous years


Resident but Not Ordinarily Resident (RNOR):

A resident but not ordinary resident is a person who satisfies only any one of the following conditions


• He/she has stayed in India for at least 2 out of 10 immediate previous years
• He/she has stayed in India for at least 730 days in 7 immediate previous years


Non-Resident:

A non-resident is a person who does not satisfy both the following conditions


• Stayed in India for a minimum of 182 days in a year.
• Stayed in India for a minimum of 365 days in the immediate proceeding 4 years and for a minimum of 60 days in the current financial year.

However, The Finance Act, 2020, with effect from Assessment year 2021-2022 has amended that the above exception to provide that the period of 60 days as mentioned in (2) above shall be substituted with 120 days, if an Indian citizen or a person of Indian origin whose total income, other than income from foreign sources, exceeds Rs. 15 lakhs during the previous year. Income from foreign sources means income which accrues or arises outside India

Thus, from Assessment Year 2021-22, an Indian Citizen earning total income in excess of Rs. 15 lakhs (other than from foreign sources) shall be considered to be resident in India if he is not liable to pay tax in any country.