The document discusses the different types of residential statuses under the Indian Income Tax Act which determine the scope of taxability of an individual's income. There are three residential statuses: resident, ordinary resident, and non-resident. A resident is someone who is in India for at least 182 days in the previous year or at least 60 days in the previous year and 365 days in the last 4 years. An ordinary resident meets one basic condition and both additional conditions of being in India for at least 2 of the last 10 years and at least 730 days in the last 7 years. Anyone who does not meet the criteria is a non-resident.

1. Residential
Status
VINEETH T P
Assistant Professor
Department of Commerce
Govt. Arts and Science
College, Tavanur

2.  Residential status of an assessee
determines the scope of chargeability of
his income.
 Whether a person will be charged to a
particular income or not, depends on his
residential status.

3. Residential
Status
Resident
Ordinary
Resident
Not
Ordinary
Resident
Non
Resident

4. Basic Conditions
1. He is in India for at least 182 days or
more during the previous year.
2. He is in India for a period of 60 days or
more during the previous year and for
365 or more days during 4 previous
years immediately preceding the
relevant previous year.

5. Additional/Subsequent
Conditions
1. He has been resident in India for at
least 2 years out of 10 years
immediately preceding the relevant
previous year.
2. He has resided in India for a period of
730 days or more during 7 years
immediately preceding the relevant
previous year.

6. Ordinary Resident
Any one of the basic condition and both
additional conditions
Applicable to all Persons under IT Act

7. Not Ordinary Resident
Any one of the basic condition and
one/none of the additional conditions.
Applicable only to Individual and HUF.

8. Non Resident
Fails to satisfy any one of the basic
condition.
Applicable to all Persons under IT Act