Residential Status Quiz

Residential status of an individual is determined for:

• Calendar year

• Assessment year

• Previous year

• Financial year

Section of the Income Tax Act that deals with residential status:

• Section 4

• Section 5

• Section 6

• Section 2(31)

Number of basic conditions to determine individual's residential status:

• One

• Two

• Three

• Four

One of the basic conditions for residential status is:

• Individual must be a citizen

• Stayed in India for at least 182 days during the previous year

• Earns income in India

• Pays tax in India

An individual staying in India for 182 days or more is classified as:

• Always a Non-Resident

• Always a Resident

• Deemed Resident

• RNOR

To be a Resident and Ordinarily Resident (ROR), an individual must:

• Fulfill any one additional condition

• Fulfill only the basic conditions

• Fulfill both basic and both additional conditions

• None of the above

Additional condition to become ROR includes:

• Stayed in India for 182 days in the last year

• Is a government employee

• Stayed in India for 730 days in the preceding 7 years

• Owns a house in India

RNOR (Resident but Not Ordinarily Resident) status applies when:

• Basic + both additional conditions are fulfilled

• Basic + only one or none additional conditions are fulfilled

• No basic condition is fulfilled

• Is a foreign national

For an Indian citizen leaving India for employment, the 60-day condition is replaced with:

• 30 days

• 90 days

• 182 days

• 120 days

Person of Indian origin (PIO) visiting India will be resident only if stay exceeds:

• 90 days

• 120 days

• 150 days

• 182 days