Residential Status of Individual- How to Determine ROR/RNOR

For a person who leaves India for employment, Only option 1 is available

i.e.

He should stay in India for 182 days or more during the previous year

But he stayed for only 31 days so he is Non Resident.

His stay in India from 1 April 2014 to 1 December 2014 is 8 months i.e.>182 days

Since he stayed in India for more than 182 days, he is a resident.   

Determining ROR/RNOR

Since he stays in India by birth, he satisfies conditions

         Resident for 2 years in Last 10 year

                +

       Stayed in India for  730 Days in last 7 years

         So he is

         Ordinary Resident

Since he went abroad on tour and (not for employment)

He has both the options.

  Option 1

Stays in India for 182 days or more

This condition not fulfilled as he stayed in India for only 31 days

  Option 2

Stay in India for 60 Days in current year + 365 Days in last 4 years

 Stay in India = 30 + 31 + 1 = 62 days i.e. More than 60 days in Current year

 Assuming he stayed in India for 365 Days in last 4 years

 Hence. Option 2 Satisfied He is Resident 

Determining ROR/RNOR

Since he stays in India by birth ,he satisfies conditions

         Resident for 2 years in   Last 10 year

                +

       Stayed in India for  730 Days in last 7 years

         So he is

         Ordinary Resident

-ea-

Q4  Mr C,  A  Cricketer comes to India every year for 70 days to play IPL Cricket since 2008

Whether Resident or Non Resident ?

-a-.

Both options available to him

Option 1

Stays in India for 182 days or more

This condition not fulfilled as he stayed in India for only 70 days

Option 2

Stay in India for 60 Days in current year + 365 Days in last 4 years

 Stay in India = 70 days i.e. More than 60 days in Current year

 Days stayed in India in last 4 years =70*4=280

Since he did not stay for 365 days, Option 2 is not satisfied. He is Non Resident 

Because he is Non Resident, no need to further check for ROR/RNOR.

Since he is American citizen Both options available

Option 1

Stays in India for 182 days or more

This condition not fulfilled as he stayed in India for only 100 days

  Option 2

Stay in India for 60 Days in current year + 365 Days in last 4 years

 Stay in India = 100 days i.e. More than 60 days in Current year

 Days stayed in India in last 4 years =100*4=400 days

Hence Option 2 fulfilled,he is a Resident

Check for ROR/RNOR

He did not stay in India for 730 days in last 7 years,

(100*7=700 days)

hence he is RNOR(Resident but not ordinary resident)

-ea- 

Q6

Solve last question assuming he is a Pakistani Citizen who come to visit India every year for 100 days since last 10 year