An Individual is said to be a resident Indian for the purpose of Income tax if one of the following Basic conditions are satisfied.
If one of the above conditions are satisfied then he is resident of India as per Income Tax eye but an individual needs to find out whether he is resident and ordinarily resident or resident but not ordinarily resident. If the Individual fulfils one the following conditions then he said to be resident but not ordinarily resident of India:
Else, he is considered as a resident and ordinarily resident in India.
These conditions need to be tested every year for every Individual as taxability of Income is dependent upon whether he is a resident and ordinary resident or Resident but not Ordinary resident or Non Resident.
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