If control and management wholly outside India, then it is considered Non Resident

Otherwise, it is a Resident

 

  Residential status for Firm/ AOP/ BOI - Residential Status

Note :-

  • Residential status of Partner / Member is not relevant.
  • Place where partner / member meet to take important decision is relevant
  • There is no concept of ROR/RNOR here

 

Go Ad-free
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.