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An individual is considered a resident in India if they are present in India for 182 days or more in a year, or are present in India for 60 days in a year and 365 days in the last 4 years. Exceptions apply for certain employment purposes. A person is ordinarily resident if they are resident in 2 of 10 previous years and in India for 730 days in the last 7 years. A non-resident does not meet any basic residency conditions. Residency of HUFs, firms, companies and other persons depends on control and managemen
- Author
- deepika gawas
- Language
- EN