Not ordinarily resident status clarified: residency tests revised to two alternative physical presence criteria for individuals and HUF managers. Amendment replaces the definition of not ordinarily resident with a two alternative test: an individual (or an HUF whose manager) is not ordinarily resident if they were a non resident in nine of the ten previous years, or if during the seven previous years they were in India for periods totaling seven hundred and twenty nine days or less; effective 1 April 2004.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Not ordinarily resident status clarified: residency tests revised to two alternative physical presence criteria for individuals and HUF managers.
Amendment replaces the definition of not ordinarily resident with a two alternative test: an individual (or an HUF whose manager) is not ordinarily resident if they were a non resident in nine of the ten previous years, or if during the seven previous years they were in India for periods totaling seven hundred and twenty nine days or less; effective 1 April 2004.
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