What is the Residential status of an Individual?

To compute total income of a person, it is first necessary to determine Residential Status

of that person.

Residential status of an INDIVIDUAL:

For determination of residential status of an individual, one has to observe certain

conditions.

First two conditions are known as Basic conditions and other two conditions are known

as Additional conditions. Basic conditions are in Section 6(1) & additional conditions are

given in Section 6(6).

An individual is said to be resident in India in any previous year if he fulfils any one of the

following two basic conditions: [Sec. 6(1)]

(a) His stay in India is 182 days or more during the Previous Year.

(b) His stay in India is 60 days or more during the Previous Year and 365 days or more

during the 4 years immediately preceding that previous year.