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Residential Status

Latest Articles


Residential Status And Its Effect on Tax Incidence

Income Tax : An assessee's tax incidence is determined by his residential status. For example, an individual's residential status in India dete...

March 2, 2025 2232 Views 0 comment Print

Residential Status of An Assessee in Income Tax Act, 1961

Income Tax : Learn how residential status affects tax liability under the Income Tax Act, 1961. Understand ROR, RNOR, and NR classifications an...

February 27, 2025 765 Views 0 comment Print

Residential Status- ITA vs FEMA

Income Tax : Understand the differences in residential status under the Income Tax Act and FEMA for Indians working abroad. Know tax implicatio...

February 25, 2025 642 Views 0 comment Print

Residential Status Rules for Individual Taxpayers in India

Income Tax : Learn how to determine the residential status for individual taxpayers in India under Income Tax Act 1961, including ROR, RNOR, an...

December 2, 2024 3006 Views 0 comment Print

Residence in India for the purpose of Income-tax Act, 1961

Income Tax : Learn how residential status affects income tax liability in India. Understand the classifications and criteria for residents and ...

September 2, 2024 1725 Views 0 comment Print


Latest News


Scope of income and Residence in India | Section 5 & 6

Income Tax : Section 5- Scope of income – Income Tax Act, 1961 5. [1] the total income of any previous year of a person who is a resident...

September 20, 2020 20106 Views 0 comment Print

Suggestion /representation on 7 Important Direct Tax Issues

Income Tax : Following is the summary of Suggestion /representation on behalf of the taxpayers/professionals in connection with the Direct tax ...

September 7, 2020 11637 Views 1 comment Print


Latest Judiciary


Residential Status Dispute: Assessee’s Victory in ITAT Mumbai

Income Tax : Mumbai ITAT rules in favor of assessee in residential status dispute. Case details of ACIT vs. Nishant Kanodia for AY 2013-14. Com...

January 11, 2024 2634 Views 0 comment Print

Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA

Income Tax : ITAT Delhi held that Tax Residency Certificate (TRC) is statutorily the only evidence required to be eligible for the benefit unde...

June 21, 2023 2208 Views 0 comment Print

Passport needs to be considered to determine Residential Status of Assessee

Income Tax : Narayanan Subramaniam Vs ACIT (ITAT Delhi) Controversy involved is primarily with regard to question if the assessee had non­-res...

April 15, 2023 2943 Views 0 comment Print

Citizenship cannot be decided based on Definition of ‘Resident’ under Income Tax Act

Income Tax : Explore the residency dispute in Smt. Kamla vs Hindustan Petroleum Corp. Detailed analysis of the court view on residency criteria...

June 24, 2022 852 Views 0 comment Print


Latest Notifications


CBDT clarifies on Residential status & Issues new NR Form

Income Tax : OECD as well as most of the countries have clarified that in view of the provisions of the domestic income tax law read with the D...

March 3, 2021 32850 Views 10 comments Print


Latest Posts in Residential Status

Residential Status And Its Effect on Tax Incidence

March 2, 2025 2232 Views 0 comment Print

An assessee’s tax incidence is determined by his residential status. For example, an individual’s residential status in India determines whether income earned outside of India is taxable in India.

Residential Status of An Assessee in Income Tax Act, 1961

February 27, 2025 765 Views 0 comment Print

Learn how residential status affects tax liability under the Income Tax Act, 1961. Understand ROR, RNOR, and NR classifications and tax implications.

Residential Status- ITA vs FEMA

February 25, 2025 642 Views 0 comment Print

Understand the differences in residential status under the Income Tax Act and FEMA for Indians working abroad. Know tax implications and account status changes.

Residential Status Rules for Individual Taxpayers in India

December 2, 2024 3006 Views 0 comment Print

Learn how to determine the residential status for individual taxpayers in India under Income Tax Act 1961, including ROR, RNOR, and NR categories.

Residence in India for the purpose of Income-tax Act, 1961

September 2, 2024 1725 Views 0 comment Print

Learn how residential status affects income tax liability in India. Understand the classifications and criteria for residents and non-residents under the Income-tax Act.

Simplifying Residential Status Concept in India

May 31, 2024 1623 Views 0 comment Print

Gain insights into India’s residential status rules under Section 6 of the Income Tax Act, simplifying complexities for individuals and entities.

Residential Status of Individuals under Income Tax Act

March 29, 2024 11049 Views 0 comment Print

Learn why determining residential status matters for income tax in India. Explore the categories, tests, and implications for individuals, HUFs, firms, and companies.

Significance of Residential Status: Understanding its Importance & Necessity

March 4, 2024 1323 Views 0 comment Print

Explore the importance of determining residential status for tax purposes, its impact on global income taxation, and compliance strategies.

Residential Status Dispute: Assessee’s Victory in ITAT Mumbai

January 11, 2024 2634 Views 0 comment Print

Mumbai ITAT rules in favor of assessee in residential status dispute. Case details of ACIT vs. Nishant Kanodia for AY 2013-14. Complete analysis and judgment.

Understanding Residency Status for Property Sale by NRIs in India

January 9, 2024 1923 Views 0 comment Print

Explore intricacies of NRI residency status in Indian property transactions. Learn tax implications for resident and non-resident sellers, ensuring a seamless property sale process

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