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Residential Status - Coggle Diagram
Residential Status
Individual
Condition:
1.182 days in PY
60 days in PY + 365 days in 4PY
If not satisfied
NON RESIDENT
If satisfied
RESIDENT
condition for RNOR:
Non resident in 9/10 yrs
and
729 or less days spent in last 7 years
if satisfied
NOR
If not satisfied
OR
EXCEPTION
120 days in PY + 365 days in 4PY
indian citizen crewship employment outside inida :
indian citizen or origin visting india total income exceeding 15 laks othe than foreign income
Deemed resident :warning:
Firm
AOP
BOI
AJP
condition
ctrl and management wholly or partly in india
If yes
RESIDENT
IF not
NON RESIDENT
HUF
Condition
ctrl & management wholly or partly in india
If not satisfied
NON RESIDENT
If satisfied
RESIDENT
If karta is ROR
HUF is
ROR
HUF is
RNOR
Company
Condition
1.indian company
POEM
in india
If yes
RESIDENT
If not
NON RESIDENT
POEM : If key management is in india