Residential Status of Individual, HUF and other persons

1. RESIDENTIAL STATUS

2. RESIDENTIAL STATUS
• World income is taxable
in India
RESIDENT
• Only income arising or
accruing in India is
taxable in India
NON
RESIDENT
(NRI)
• Income accruing or arising
outside India may also be
taxable in India
RESIDENT BUT
NOT
ORDINARLY
RESIDENT

3. RESIDENT STATUS OF AN
INDIVIDUAL (Sec 6)
Resident Sec 6(1) Non – Resident Sec2(3)
Ordinary Resident Not Ordinary Resident

4. RESIDENT u/s
6(1)
In India for a
period of 182 days
or more in the FY
In India for 60 days or
more during FY &
in India for 365 days or
more during 4 previous
years immediately
preceding the RFY.
(a) (b)
(or)
RESIDENTIAL STATUS OF AN INDIVIDUAL

5. ORDINARY
RESIDENT
u/s 6(6)
Resident in India in
atleast 2 years out of 10
previous year
immediately preceding
the previous year.
In India for a period of 730
days or more during 7
years immediately
preceding the relevant
previous year.
(a) (b)
RESIDENTIAL STATUS OF AN INDIVIDUAL

6. NON
RESIDENT
u/s 2(30)
Individual who does
not satisfy at least
one of the basic
conditions
u/s 6 (1).
RESIDENTIAL STATUS OF AN INDIVIDUAL

7. II RESIDENTIAL STATUS OF
HUF [Section 6(2)]
Resident Non – Resident Sec2(30)
Ordinary Resident Not Ordinary Resident

8. RESIDENT u/s
6(2)
If control or
management of a HUF
affairs are situated
wholly or partially in
India during the RPY
RESIDENTIAL STATUS OF HUF

9. ORDINARY
RESIDENT
A HUF is ordinary resident
in India if the Karta satisfies
both the additional
conditions of ordinarily
resident as an individual.
RESIDENTIAL STATUS OF HUF

10. RESIDENT
BUT NOT
ORDINARY
RESIDENT
A HUF is not ordinarily
resident in India if the Karta
satisfies one or none of the
additional conditions of
ordinarily resident as an
individual.
RESIDENTIAL STATUS OF HUF

11. NON- RESIDENT
A HUF is non-resident when
the control and
management of its affairs is
situated wholly outside
India.
RESIDENTIAL STATUS OF HUF

12. III RESIDENTIAL STATUS OF
ALL OTHER PERSONS
Resident Non – Resident Sec2(30)
Firm, AOP,
BOI,
Company
and every
other
person

13. III RESIDENTIAL STATUS OF ALL OTHER PERSONS
Nature of
Assessee
Firm, AOP and
other persons
other than a
company
Residential
status
Resident
Non-Resident
Conditions to
be fulfilled
Control and Management of the
affairs of firm/AOP/other persons
are i) Wholly in India
ii) Partly in India and Partly
outside India
Control and Management
of the affairs of
firm/AOP/other persons
are wholly outside India

14. RESIDENTIAL STATUS OF A COMPANY
Nature of
Assessee
Indian
Company
Foreign
Company
Residential
status
Resident
Resident
Non-Resident
Conditions to
be fulfilled
An Indian company is
always resident in India
During the year Control and
Management of its affairs are
situated wholly in India
Control and Management of
its affairs are situated wholly
or partially outside India

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