NON-RESIDENT
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Meaning
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(1) An individual is said to be resident in India in any
previous year, if he—
(a) is in India in that year for a period
or periods amounting in all to one hundred and eighty-two days or more ; or
(c) having within the four years preceding that
year been in India for a period or periods amounting in all to three hundred
and sixty-five days or more, is in India for a period or periods amounting in
all to sixty days or more in that year.
(a) being a citizen of India, who leaves India
in any previous year 47[as a member of the
crew of an 48 Indian ship as defined
in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of
1958), or] for the purposes of employment outside India, the provisions of
sub-clause (c) shall apply in relation to that year as if for the
words “sixty days”, occurring therein, the words “one hundred and eighty-two
days” had been substituted ;
(b) being a citizen of India, or a person of
Indian origin within the meaning of Explanation to clause (e)
of section 115C, who, being outside India,
comes on a visit to India in any previous year, the provisions of sub-clause
(c) shall apply in relation to that year as if for the words “sixty
days”, occurring therein, the words “one hundred and 49[eighty-two] days” had been substituted.]
(2) A Hindu undivided family, firm or other
association of persons is said to be resident in India in any previous year
in every case except where during that year the control and management 50 of its affairs50 is situated wholly 50 outside India.
(3) A company is said to be resident in India in any
previous year, if—
(i) it is an Indian company ; or
(ii) during that year, the control and management50 of its affairs 50 is situated wholly50 in India.
(4) Every other person is said to be resident in
India in any previous year
in every case, except where during that year the control and management of
his affairs is situated wholly outside India.
(5) If a person is resident in India in a previous year relevant to an
assessment year in respect of any source of income, he shall be deemed to be
resident in India
in the previous year relevant to the assessment year in respect of each of
his other sources of income.
51 [(6) A person is said to be “not ordinarily
resident” in India
in any previous year if such person is—
(a) an individual who has been a
non-resident in India in nine out of the ten previous years preceding that
year, or has during the seven previous years preceding that year been in
India for a period of, or periods amounting in all to, seven hundred and
twenty-nine days or less; or
(b) a Hindu undivided family whose manager
has been a non-resident in India in nine out of the ten previous years
preceding that year, or has during the seven previous years preceding that
year been in India for a period of, or periods amounting in all to, seven
hundred and twenty-nine days or less.]
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