1. Determination Of Residential Status

Question 1

Residential status

Answer 1

1. Ordinary resident
2. Not ordinary resident
3. Non- resident
4. Deemed resident

Question 2

Individuals

Answer 2

No. Of days stay in india-

any one conditions
1) total of 182 days or more- in previous yr
2) 60 days in previous yr + atleast 365 days in 4 yrs

Satisfy both additional conditions- ordinary resident Otherwise not ordinary resident

Question 3

Additional conditions

Answer 3

1. Resident for 2 yrs out of 10 p.y immediately preceeding the current P.y
2. 730 days for 7 p.y immediately preceeding the current P.Y

Question 4

Only 1st basis conditions applicable for

Answer 4

1. Indian citizens with foreign employment
2. Indian citizens in indian crew ship (CDC)
3. Citizens/ Indian origin- visiting
   <182 days then > 15 lakhs Indian income
4. Indian citizens not covered in any other country
   120 days in P.Y
   +
   365 days in 4 p.y immediately Preceeding current p.y

Question 5

Section 5 scope of income

Answer 5

Indian income - received/ accrued in India

Foreign income - received & accrued o/s India

Question 6

ROR

Answer 6

Global
Indian income + Foreign income taxable

Question 7

RBNOR

Answer 7

Indian income
&
Foreign income from business controlled or profession setup in india

Question 8

Non resident

Answer 8

Only Indian income

Question 9

HUF

Answer 9

Resident status based on where the control & management was

• wholly or partly in india - resident
• wholly o/s India- Non resident

ROR & RBNOR based on karta satisfying the additional conditions

Question 10

Company

Answer 10

Indian Co. Registered in India- resident
Foreign co. - POEM- In India- resident
O/s India- non resident

Question 11

Deemed resident

Answer 11

4 conditions

1. Must be Indian citizen
2. Must not satisfy the basic conditions
3. Income >15 lakhs other than foreign income
4. Such income was not taxed in any other country

Deemed resident will always be RBNOR