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Resident and Ordinarily resident

Direct Taxation

Indian Citizen/person of Indian origin having total income other than from foreign sources, exceeding 15,00,000 rupees during the previous year, He will be a resident if he stayed in India for a period of 120 days or more. He will be a Resident But Not Ordinarily Resident(RNOR) if his stay doesn't exceeded 182 days. Is that mean if he stayed in India for more than 182 he will be an ROR? OR for becoming ROR he need to satisfy both additional condition? 2 in 10 & 730 in 7


Gayathri K V

Gayathri K V

CA Inter

13K+

07-Apr-21 17:59

1K+

Answers (12)

Best Answer

Indian Citizen/person of Indian origin + income other than from foreign sources >15lacs => Resident u/s 6(1)(c) provided he has stayed in India (for preceding 4 PYs for atleast 365 days + in PY 120 days) If the above individual stays in India in the PY atleast 120days but not more than 182 days => Non resident Indian u/s 6(6)(c) For becoming ROR he need not satisfy both additional conditions given u/s 6(6)(a) of 9 out 10 yrs.....


Sudha Reddy

Sudha Reddy

CA Final

20K+

08-Apr-21 12:17

He should also not satisfy additional condition referred under section 6(6)


Abhishek Purohit

Abhishek Purohit

CA Inter

10K+

07-Apr-21 19:08

if in the ques it is not mentioned about other 3 condition i think we will assume him as ROR


ak

ak

CA Inter

110

08-Apr-21 00:41

ak

if in the ques it is not mentioned about other 3 condition i think we will assume him as ROR

I also have this kind of doubt.


Thread Starter

Gayathri K V

Gayathri K V

CA Inter

13K+

08-Apr-21 07:18

Abhishek Purohit

Not ordinary resident*

Yes, for deciding whether such person who becomes a resident because of Sec 6(1)(c)[Explanation 1b] is ordinary resident or not ordinary resident, the additional conditions given in Sec 6(6)(a)will not be applied


Sudha Reddy

Sudha Reddy

CA Final

20K+

08-Apr-21 12:22

Sudha Reddy

Yes

Ok


Abhishek Purohit

Abhishek Purohit

CA Inter

10K+

08-Apr-21 12:24

Thread Starter

Gayathri K V

Stay 120-180 days in the P.Y Resident but Not Ordinarily Resident(RNOR)? is that right?

182 days


CA Suraj Lakhotia

CA Suraj Lakhotia

Admin

08-Apr-21 13:17

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