What are the conditions required to achieve residential status of an individual ?

The conditions required to achieve residential status of an individual are:

Inspirational Word Art Promotion-Online Shopping for Promotional ...

Image Source:

1. Resident (ordinarily resident):

An individual will be a resident and ordinarily resident in India if he fulfills one or both basic conditions and both additional conditions.

2. Not ordinarily resident:

The individual must fulfill one or both of the basic condi­tions and one or none of the additional two.

3. Non-resident:


An individual not fulfilling any of the basic conditions will be a non­resident. It is not relevant whether or not he fulfills the additional conditions.

In case an individual wants to escape the status of ‘ordinarily resident’ for tax reasons, he must remain non-resident here by remaining out of India for a period of 2 fiscal years. He will remain thus a not ordinarily resident until he completes a fresh period of 9 years’ residence. He may once again remain absent for 2 years and thus he will be escaping the rigours of fiscal laws by keeping the status of not ordinarily resident throughout.

Kata Mutiara Kata Kata Mutiara Kata Kata Lucu Kata Mutiara Makanan Sehat Resep Masakan Kata Motivasi obat perangsang wanita