Whether NRI OR Resident Indian

Explanation Through Flow Chart (click here) and Practical Examples

Q. What should be the residential status of Mr. Viddu for P.Y 07-08 if he stays in India for following period
P.Y
- Stay(days)
2007-08 > 184
2006-07 > 100
2005-06 > 155
2004-05 > 65
2003-04 > 80

A. Resident in India.
Mr. Viddu is in India for 184 days during the P.Y 2007-2008 thus he satisfies the first basic condition of being ROI.
Q. If in above case Mr. Viddu stays in India only for 70 days then

A. Resident in India.
Mr. Viddu is in India for 70 days i.e for more than 60 days during the P.Y 2007-2008 and 400 days i.e. more than 365 days during 4 previous years immediately preceding the P.Y 2007-2008. Therefore, he satisfies the second basic condition of being ROI.

Q. If Mr. Lakshman was born in Pakistan in 1944. His son Ram a citizen of India was born in India in 65, if Mr. Ram leaves India on 1/6/07 for employment in U.S. his stay in India during

P.Y - Stay(days)
2006-07 > 70
2005-06 > 80
2004-05 > 90
2003-04 > 130
In this case his residential status shall be
A. Non- Resident in India.
Stay during the P.Y –61 days i.e. (30 + 31) days.
This is the case of one of the exceptions, for becoming resident (ROI), he has to satisfy

the basic condition of 182 days not 60 days as he left India for employment purpose and he was a citizen of India

Q. Mr. Davis stays in India for
P.Y - Stay(days)

07-08 > 70
06-07 > 40
05-06 > 120
04-05 > 90
03-04 > 190
02-03 > 30
01-02 > 160
00-01 > 100
99-00 > 50
98-99 > 150
97-98 > 80
His residential status should be:
A. Resident and ordinarily resident (ROR)
He satisfies the basic condition.
For resident :-
-stay during 2007-2008:- 70 days
-stay during 4 immediate preceding years:-
(40+120+190+90) 440 days

For Resident and ordinarily resident -
(i) 1st condition :-
(a) He is resident in India for the P.Y 05-06 by satisfying the basic condition of residing 60 days or more during the P.Y 05-06 and 470 (90+190+30+160) days during the P.Y 04-05, 03-04, 02-03, 01-02 .

(b) He is resident in India in the previous year 03-04 as he is in India for more than 182 days.
(ii) 2n condition :- He has been in India for 730 days (40+120+90++190+30+160+100=730) during 7 years immediately preceding the P.Y year 07-08.


Q.If in above case during 04-05 his stay was of 80 days then
A. Resident and not ordinarily resident (NOR)
For resident :-
Stay during 2007- 08:- 70 days
Stay during 4 years
Immediately preceding the P.Y 07-08
(40+120+80+190) 430 days

For resident and ordinarily resident
(1) 1st condition :-
(a) He is resident in India for the P.Y 05-06 by satisfying the basic condition of residing 60 days or more during the previous year P.Y 05-06 and 460 (80+190+30+160) days during the P.Y 04-05,03-04,02-03,01-02.
(b) He is resident in India during the P.Y 03-04 as he is in India for more than 182 days.
(ii) 2nd condition :-
He has been in India for 730 days (40+120+80+190+30+160+100=720) during 7 years immediately preceding the P.Y 07-08.

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