https://www.taxtmi.com/news?id=373 Determination of residential status under section 6(6) centres on two independent factual tests for an individual to be not ordinarily resident: being a non-resident in nine out of the ten previous years preceding the relevant year, and the alternative seven-year presence threshold requiring limited total days in India. The provision must be strictly construed in favour of the taxpayer, treating the nine-out-of-ten test and the seven-year presence test as distinct enquiries and avoiding interpretations that add fiscal burden. en-us Fri, 18 Apr 2008 22:44:00 +0530 Fri, 22 Aug 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=373 Determination of residential status under section 6(6) centres on two independent factual tests for an individual to be not ordinarily resident: being a non-resident in nine out of the ten previous years preceding the relevant year, and the alternative seven-year presence threshold requiring limited total days in India. The provision must be strictly construed in favour of the taxpayer, treating the nine-out-of-ten test and the seven-year presence test as distinct enquiries and avoiding interpretations that add fiscal burden. News - Fri, 18 Apr 2008 22:44:00 +0530 https://www.taxtmi.com/news?id=373