RESIDENTIAL STATUS OF AN ‘INDIVIDUAL’

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....mine he is: * Resident and ordinarily resident in India (R-OR) - {if he satisfies any 1 of the basic conditions u/s 6(1) and both the additional conditions stipulated u/s 6(6)}, or * Resident but not ordinarily resident in India (R-NOR) - {if he satisfies any 1 of the basic conditions u/s 6(1) or any 1 of the additional conditions u/s 6(6)}. Further if an individual is deemed to be resident i....

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....n exceptions explained below) Explanations to exceptions for condition stipulated in Section 6(1)(b): - * In case of Individual, who is a citizen of India leaves India for the purpose of employment outside India in any previous year, in above condition (b) '60 days' shall be substituted by '182 days'. * In case of Individual, who is citizen of India and person of Indian origin * Visits to ....

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.... For the purposes of clause (1) of section 6, in case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, shall not include the period beginning on the date entered into the Continuous Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and endi....