8. How to determine residential status of an individual YOGESH SINGLA
9. YOGESH SINGLA Step 1 First find out whether such individual is “Resident” in India Step 2 If such individual is “Resident” in India, then find out whether he is “ordinarily resident” in India. However, if such individual is a “Non-resident” in India, then no further investigation is necessary
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16. YOGESH SINGLA Particulars Ordinarily Resident Not ordinarily resident Non resident a). Income due and received in India. Y Y Y b). Income due in India but received outside in India or income due outside India but received in India Y Y Y c). Income of a business outside India which was controlled from India. Y Y N d). Income due and received outside India. Y N N e). Past untaxed income brought to India. N N N
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