Chapter No. 03 - RESIDENTIAL STATUS OF AN ‘INDIVISUAL’
In the case of an Indian Citizen who leaves India during the previous year for the purpose of employment (as a member of the crew of an Indian Ship) | In the case of an Indian Citizen or a person of Indian origin who comes on a visit to India during the previous year. | In the case of an individual [other than that mentioned in column (1) and (2)] |
( 1 ) | ( 2 ) | ( 3 ) |
(a) Presence of at least 182 days in India during the previous year 2014-2015.
(b) Non-functional | (a) Presence of at least 182 days in India during the previous year 2014-2015.
(b) Non-functional | (a) Presence of at least 182 days in India during the previous year 2014-2015.
(b) Presence of at least 60 days in India during the precious year 2014-2015 and 365 days during 4 years immediately preceding the relevant previous year (i.e. during April 1, 2010 and March 31, 2014.) |
ADDITIONAL CONDITIONS AT A GLANCE
- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year (i.e. 2004-05 to 2013-14].
- Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year (i.e. during April 1, 2007 and March 31, 2014.)
Residence test for individuals sets presence and prior year stay thresholds determining resident status for income tax assessment. Rule of residence for individuals for the assessment year 2015-16 uses presence-based thresholds and cumulative prior year conditions to determine
resident in India status. Individuals are classified by category-those leaving for employment, visitors who are citizens or persons of Indian origin, and all other individuals-with each category subject to the single year presence test and, where applicable, an additional short term presence requirement plus multi year aggregation criteria assessing residence across preceding years.
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