Residential Status
Individual
Resident Non Resident (NR)
Resident and
Ordinarily
Resident Resident But not Ordinarily
(ROR) Resident (RBNOR)
Resident:
(i) An Individual stays in India for 182 days or more during the previous year
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year
(AND)
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e 2017-18 to 2020-21)
2017-18
ROR/ RBNOR
A Resident becomes Resident and Ordinarily Resident if the following two conditions are fulfilled
(i) An Individual is resident for atleast 2 years out of the 10 preceeding previous years
(i.e 2011-12 to 2020-21)
(AND)
(ii) An Individual stays in India for 730 days or more during the 7 preceeding previous years
(i.e 2014-15 to 2020-21)
Question 1
Mr. Suresh, who is born and brought up in India and an Indian Citizen, went for further studies
st st
to USA on 1 March, 2018 and came back to India on 1 October, 2021 and since then he is in
India. Determine whether he is Resident or not for Assessment year 2022-23.
Determining whether Mr. Suresh is Resident or Non Resident in India for the Assessment Year
2021-22:
(1) An Individual becomes resident in India if he fulfills one of the following two conditions:
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e from 2017-18 to 2020-21)
(2) Calculation of stay of Mr. Suresh for the previous year 2021-22
Months No of days
April to September 0
October 31
November 30
December 31
January 31
February 28
March 31
Total 182 days
Mr Suresh was in India for 182 days and hence he fulfills Condition (1).
Conclusion: Mr. Suresh is Resident in India for the Assessment Year 2022-23
Question 2
Mr. Rajesh, who is born and brought up in India and an Indian Citizen, went for
further studies to USA on 1st May, 2018 and came back to India on 1st December,
2021 and since then he is in India. Determine whether he is Resident or not for
Assessment year 2022-23.
Determining whether Mr. Rajesh is Resident or Non Resident in India for the Assessment Year 2022-23
(1) An Individual becomes resident in India if one of the following two conditions are fulfilled
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e from 2017-18 to 2020-21)
(2) Calculation of stay of Mr. Rajesh for the previous year 2021-22
Months No of days
April - Nov 0
Dec 31
Jan 31
Feb 28
March 31
Total 121 days
Mr Rajesh was in India for 121 days and hence he does not fulfills Condition i
(3) Mr Rajesh is in India for 121 days which is more than 60 days and hence fulfills condition iia
Mr Rajesh is in India for 396 days during the previous four preceeding previous year,
which is shown as follows:
2017-18 365
2018-19 31
2019-20 0
2020-21 0
396
Hence he fulfills Condition ii(b) also
Conclusion: Mr. Rajesh is Resident in India for the Assessment Year 2022-23
Exception to the Second Condition:
An Indian Citizen who leaves India during the previous year for the purpose of Employment
An Indian Citizen who is a Crew member of an Indian ship
An Indian Citizen or a person of Indian origin who come to India for a visit
Amendments for FY 2020-21:
From AY 2021-22 a non resident will be deemed to be a RBNOR if:
Conditions :
(1) He is an Indian Citizen
(2) His total income (other than from foreign sources ) > ₹ 15 lakhs
(3) He is not liable to tax in any other country
From AY 2021-22 a non resident will be deemed to be a RBNOR if:
Conditions :
(1) He is an Indian Citizen or a person of Indian origin
(2) His total income (other than from foreign sources ) > ₹ 15 lakhs
(3) He is in India for 120 days during PY (2020-21 ) and 365 days in four preceeding previous years
Question 3
st st
Mr. Patrick who is an Indian citizen comes on a visit to India on 1 July, 2021. He left India on 31
st
October, 2021. Prior to 1 April, 2021, he was in India for more than 365 days during the preceding
four previous years 2017-18 to 2020-21. Determine whether he is Resident or not for Assessment
year 2022-23.
Determining whether Mr. Patrick is Resident or Non Resident in India for the Assessment Year
2022-23:
(1) Mr. Patrick is an Indian Citizen coming to India for a visit during the previous year 2021-22.
Hence he is covered by exception to the second condition
(2) An Individual covered by exception to second condition becomes resident in India if he
fulfills the following conditions:
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(3) Calculation of stay of Mr. Patrick for the previous year 2021-22
Months No of days
April - June 0
July 31
Aug 31
Sep 30
Oct 31
Nov 0
Dec 0
Jan - March 0
Total 123 days
Mr Patrick was in India for 123 days and hence he does not fulfills Condition i
Conclusion: Mr. Patrick is Non - Resident in India for the Assessment Year 2022-23
Question 4
Miss Anita, a resident of USA, came to India for the first time on
10th May, 2014 for the purpose of employment. She stayed in India
without break for 3 years and was transferred to Japan on
10th May, 2017. She returned to India on 10th April, 2018 and went back to USA
on 1st December, 2018. She was posted back to India on
20th Jan, 2022 and is still here. What is her Residential Status for
assessment year 2022-23.
Determining whether Miss Anita is Resident or Non Resident in India for the Assessment Year 2022-23:
(1) Miss Anita came to India for the purpose of employment during the previous year 2021-22.
Hence she is not covered by exception to the second condition
(2) An Individual becomes resident in India if one of the following two conditions are fulfilled
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e from 2017-18 to 2020-21)
(3) Calculation of stay of Miss Anita for the previous year 2021-22
Months No of days
April -Dec 0
Jan 12
Feb 28
March 31
71
Miss Anita was in India for 71 days and hence she does not fulfills Condition I.
(4) Miss Anita is in India for 72 days which is more than 60 days and hence fulfills condition iia
(5) Calculation of stay of Miss Anita during the year 2017-18 to 2020-21
Year Months Days Total Days
2017-18
April 30
May 10 40
2018-19 April 21
May 31
June 30
July 31
August 31
September 30
October 31
November 30
December 1 236
2019-20 0
2020-21 0
276
Miss Anita is in India for 276 days during the previous four preceeding previous year.
Hence Condition ii(b) is not fulfilled
Conclusion: Miss Anita is Non Resident in India for the Assessment Year 2022-23
Question 5
Mr. George, a U.K. citizen (not being a person of Indian Origin). Determine his residential status for the
assessment year 2022-23 on the basis that during financial years 2010-2011 to 2021-22 he was present
in India as follows:
Previous Years Presence in India
(No of Days)
2010-11 75
2011-12 250
2012-13 180
2013-14 26
2014-15 160
2015-16 154
2016-17 159
2017-18 20
2018-19 153
2019-20 130
2020-21 90
2021-22 170
Determining whether Mr. George is Resident or Non Resident in India for the Assessment Year 2022-23:
(1) Mr. George is a UK citizen, not being a person of Indian origin came to India for a visit during the
previous year 2021-22. Hence he is not covered by exception to the second condition
(2) An Individual becomes resident in India if one of the following two conditions are fulfilled
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e from 2017-18 to 2020-21)
(3) Mr. George was in India for 170 days during 2021-22 and hence he does not fulfills Condition (i),
however condition iia is fulfilled
(4) During the four preceeding previous year i.e from 2017-18 to 2020-21, Mr George was in India for
for 393 days. Hence condition iib is also fulfilled
Conclusion: Mr. George is Resident in India for the Assessment Year 2022-23
Determining whether Mr. George is Resident and Ordinarily Resident or Resident But Not Ordinarily
Resident India for the Assessment Year 2022-23:
(5) A Resident becomes Resident and Ordinarily Resident if the following two conditions are fulfilled
(i) An Individual is resident for atleast 2 years out of the 10 preceeding previous years
(i.e 2011-12 to 2020-21)
(AND)
(ii) An Individual stays in India for 730 days or more during the 7 preceeding previous years
(i.e 2014-15 to 2020-21)
(6) Mr George was Resident in India during 2011-12 and 2014-15. Hence condition (i) is fulfilled.
(7) During the preceeding 7 years i.e from 2014-15 to 2020-21, Mr. George was in India for 866 days
which is more than 730 days. Hence condition ii is also fulfilled.
Conclusion: Mr George is Resident and Ordinarily Resident in India for the Assessment Year 2022-23
Question 6
Mr. Paul, a U.K. citizen (not being a person of Indian Origin). Determine his
residential status for the assessment year 2021-22 on the basis that during
financial years 2009-2010 to 2020-21 he was present in India as follows:
Presence in
Previous Years
India
(No of Days)
2010-11 12
2011-12 50
2012-13 32
2013-14 175
2014-15 163
2015-16 139
2016-17 154
2017-18 10
2018-19 0
2019-20 158
2020-21 160
2021-22 112
Determining whether Mr. Paul is Resident or Non Resident in India for the Assessment Year 20222-23:
(1) Mr. Paul is a UK citizen, not being a person of Indian origin came to India for a visit during the
previous year 2021-22. Hence he is not covered by exception to the second condition
(2) An Individual becomes resident in India if one of the following two conditions are fulfilled
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e from 2017-18 to 2020-21)
(3) Mr. Paul was in India for 112 days and hence he does not fulfill Condition (i), however condition iia
is fulfilled
(4) During the four preceeding previous year i.e from 2017-18 to 2020-21, Mr Paul was in India for
for 328 days. Hence condition iib is not fulfilled
Conclusion: Mr. Paul is Non-Resident in India for the Assessment Year 2022-23
Question 7
Mr. Aaron, a U.K. citizen (not being a person of Indian Origin). Determine his
residential status for the assessment year 2022-23 on the basis that during
financial years 2010-2011 to 2021-22 he was present in India as follows: Pre py
Presence in
Previous Years
India Pre py
(No of Days) Pre py
2010-11 12 Pre py
2011-12 50 PY
2012-13 32
2013-14 175
2014-15 163
2015-16 62
2016-17 0
2017-18 110
2018-19 0
2019-20 158
2020-21 160
2021-22 112
Determining whether Mr. Aaron is Resident or Non Resident in India for the Assessment Year 2022-23:
(1) Mr. Aaron is a UK citizen, not being a person of Indian origin came to India for a visit during the
previous year 2021-22. Hence he is not covered by exception to the second condition
(2) An Individual becomes resident in India if one of the following two conditions are fulfilled
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous year
(i.e from 2017-18 to 2020-21)
(3) Mr. Aaron was in India for 112 days and hence he does not fulfills Condition (i), however condition iia
is fulfilled
(4) During the four preceeding previous year i.e from 2017-18 to 2020-21, Mr Aaron was in India for
for 428 days. Hence condition iib is also fulfilled
Conclusion: Mr. Aaron is Resident in India for the Assessment Year 2022-23
Determining whether Mr. Aaron is Resident and Ordinarily Resident or Resident But Not Ordinarily
Resident India for the Assessment Year 2022-23:
(5) A Resident becomes Resident and Ordinarily Resident if the following two conditions are fulfilled
(i) An Individual is resident for atleast 2 years out of the 10 preceeding previous years
(i.e 2011-12 to 2020-21)
(AND)
(ii) An Individual stays in India for 730 days or more during the 7 preceeding previous years
(i.e 2014-15 to 2020-21)
(6) During the preceeding 7 years i.e from 2014-15 to 2020-21, Mr. Aaron was in India for 653 days
which is less than 730 days. Hence condition ii is not fulfilled.
Conclusion: Mr Aaron is Resident But Not Ordinarily Resident in India for the Assessment Year 2022-23
Question 8
Mr. Griffin, a U.K. citizen (being a person of Indian Origin). Determine his
residential status for the assessment year 2022-23 on the basis that during
financial years 2009-2010 to 2020-21 he was present in India as follows:
Presence in
Previous Years
India
(No of Days)
2010-11 54
2011-12 213
2012-13 31
2013-14 112
2014-15 170
2015-16 64
2016-17 181
2017-18 165
2018-19 180
2019-20 111
2020-21 180
2021-22 198
Determining whether Mr. Griffin is Resident or Non Resident in India for the Assessment Year 2022-23:
(1) Mr. Griffin is a UK citizen, but a person of Indian origin came to India for a visit during the
previous year 2021-22. Hence he is covered by exception to the second condition
(2) An Individual covered by exception to second condition becomes resident in India if he fulfills the
following conditions:
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(3) Mr. Griffin was in India for 198 days and hence he fulfills Condition (i)
Conclusion: Mr. Griffin is Resident in India for the Assessment Year 2022-23
Determining whether Mr. Griffin is Resident and Ordinarily Resident or Resident But Not Ordinarily
Resident India for the Assessment Year 2022-23:
(4) A Resident becomes Resident and Ordinarily Resident if the following two conditions are fulfilled
(i) An Individual is resident for atleast 2 years out of the 10 preceeding previous years
(i.e 2011-12 to 2020-21)
(AND)
(ii) An Individual stays in India for 730 days or more during the 7 preceeding previous years
(i.e 2014-15 to 2020-21)
(5) During the preceeding 7 years i.e from 2014-15 to 2020-21, Mr. Griffin was in India for 1051 days
which is more than 730 days. Hence condition ii is fulfilled.
(6) Mr Griffin was Resident in India only during 2011-12. Hence condition (i) is not fulfilled.
Conclusion: Mr Griffin is Resident But not Ordinarily Resident in India for the Assessment Year 2022-23
Question 9
Mr. Joseph, a U.K. citizen (not being a person of Indian Origin). Determine his
residential status for the assessment year 2021-22 on the basis that during
financial years 2009-2010 to 2020-21 he was present in India as follows:
Presence in
Previous Years
India
(No of Days)
2009-10 54 NR
2010-11 213 R
2011-12 31 NR
2012-13 112 NR
2013-14 170 R
2014-15 64 R
2015-16 54 NR
2016-17 165 R
2017-18 125 R
2018-19 111 R
2019-20 55 NR
2020-21 62
110
Determining whether Mr. Joseph is Resident or Non Resident in India for the Assessment Year 2022-23:
(1) Mr. Joseph is a UK citizen, not being a person of Indian origin came to India for a visit during the
previous year 2021-22. Hence he is not covered by exception to the second condition
(2) An Individual becomes resident in India if one of the following two conditions are fulfilled
(i) An Individual stays in India for 182 days or more during the previous year (2021-22)
(OR)
(ii) (a) An Individual stays in India for 60 days or more during the previous year (2021-22)
(And )
(b) An Individual stays in India for 365 days or more during the four preceeding previous
year (i.e from 2017-18 to 2020-21)
(3) Mr. Joseph was in India for 62 days and hence he does not fulfills Condition (i), however condition iia
is fulfilled
(4) During the four preceeding previous year i.e from 2017-18 to 2020-21, Mr Joseph was in India for
for 456 days. Hence condition iib is also fulfilled
Conclusion: Mr. Joseph is Resident in India for the Assessment Year 2022-23
Determining whether Mr. Joseph is Resident and Ordinarily Resident or Resident But Not Ordinarily
Resident India for the Assessment Year 2022-23:
(5) A Resident becomes Resident and Ordinarily Resident if the following two conditions are fulfilled
(i) An Individual is resident for atleast 2 years out of the 10 preceeding previous years
(i.e 2011-12 to 2020-21)
(AND)
(ii) An Individual stays in India for 730 days or more during the 7 preceeding previous years
(i.e 2014-15 to 2020-21)
(6) During the preceeding 7 years, Mr. Joseph was in India for 744 days
which is more than 730 days. Hence condition ii is also fulfilled.
(7) Mr Joseph was Resident in India for 6 years during the 10 preceding previous years.
Hence condition (i) is also fulfilled.
Conclusion: Mr Joseph is Resident And Ordinarily Resident in India for the Assessment Year 2022-23