Resident and Ordinarily Resident
World Income Taxable

Resident but not Ordinarily Resident
Income accruing/arising outside India not taxable unless it is received in India; or derived from business controlled in or profession set-up in India.

Non-Resident

• Income that is received in India is taxable.
• Income accruing / arising or deemed to accrue / arise in India taxable.

Determination
In each previous year (1 April to 31 March next).

Basic Conditions

• Physical presence in India for 182 days or more in a previous year OR
• Physical presence in India for 60* days or more in the previous year and 365 days or more during the 4 years preceding the previous year.

* the above is subject to the following:

• Citizen leaves for employment or as member of crew of an Indian ship - 182 days.
• Citizen or Person of Indian Origin already abroad comes on a visit - 150 days /182 days.

Resident And Ordinarily Resident

Satisfies one Basic condition and two additional conditions:

• Person should be resident in India in at least 9 out of 10 previous years preceding the relevant previous year; and
  
  
• Person is in India for a period of 730 days or more during 7 years preceding the relevant previous year.

Resident and Not Ordinarily Resident
Satisfies one Basic condition but does not satisfy any additional conditions.

Non-Resident
Does not satisfy any Basic condition.