Determination of residential status AY 2021-2022

The Residential Status of a person has to be determined to ascertain which income is to be included in computing the total income. It is determined on the basis of his/her period of stay in India and is computed for every financial year, separately.

An individual is said to be resident in India in any financial year if he satisfies any one of the following conditions :

1) He has been in India during the relevant financial year for

a total period of 182 days or more, or

2) He has been in India for at least 60 days in the relevant
financial year and has been in India for a total period of 365 days or more during the 4 years immediately preceding the relevant financial year.

Exception :

Indian citizens who leave India in any financial year as a
member of the crew of an Indian ship or for purposes of employment outside India will be treated as residents if the period of their stay during the relevant financial year amounts to 182 days or more, i.e the condition (2) stated above is not applicable for them.

Indian citizen or a person of Indian origin engaged outside India in any employment or business/profession, who comes on a visit to India in any financial year will also be treated as residents if the period of their stay during the relevant financial year amounts to 182 days or  more. However, from the financial year 2020-21, this period is reduced to 120 days or more for an individual whose total income exceeds Rs 15 lakh excluding income from foreign sources.

The persons who are residents in India according to the above conditions further fall into the following two categories:-
a) Resident and ordinarily resident (ROR)
b) Resident but not ordinarily resident (RNOR)

An individual is said to be a Resident and ordinarily resident
if he satisfies both the following conditions:

1) He is a resident in any 2 out of the last 10 years preceding the relevant financial year, and
2) His total stay in India in the last 7 years preceding the relevant financial year is 730 days or more.

otherwise he is a Not ordinarily resident.

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