Residential status determines individual classification by statutory stay and income criteria, affecting Resident, NOR and deemed resident status. Determination of an individual's tax residency uses two alternative day-count tests to classify persons as Resident, RNOR, or Non-Resident, with statutory exceptions altering short-stay thresholds for Indian citizens and persons of Indian origin who leave for employment or visit India. A separate High-Income Visiting Indians rule modifies stay thresholds for those with income above the prescribed domestic-income threshold, while a Deemed Resident rule treats Indian citizens not taxable elsewhere with income above that threshold as residents unless resident under standard stay tests. Crew-of-ship days are computed as prescribed for eligible voyages.
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.
Residential status determines individual classification by statutory stay and income criteria, affecting Resident, NOR and deemed resident status.
Determination of an individual's tax residency uses two alternative day-count tests to classify persons as Resident, RNOR, or Non-Resident, with statutory exceptions altering short-stay thresholds for Indian citizens and persons of Indian origin who leave for employment or visit India. A separate High-Income Visiting Indians rule modifies stay thresholds for those with income above the prescribed domestic-income threshold, while a Deemed Resident rule treats Indian citizens not taxable elsewhere with income above that threshold as residents unless resident under standard stay tests. Crew-of-ship days are computed as prescribed for eligible voyages.
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