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    How to decide the residential status of profits or income taxpayers?

    Answered 21-Oct-2022

    The residential status of an individual is categorized as Resident and Non-Resident.

    An individual is said to be a resident of India in any previous year if he satisfies any one of the basic conditions i.e, he is in India in the previous year for a period that is at least 182 days or he is in India for a period of a minimum of 60 days during the relevant previous year and at least for 365 days during the four years preceding that of the previous year.

    If any person doesn’t fulfill the above criteria then it termed as Non-resident.

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