Residential Status of an 'Individual'

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.