Basic rules for determining residential status of an assessee

[sunandaC]

Residential status is determined for each category of persons separately.


 Residential status is always determined for the every previous year separately.


 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 source of income. [Section 6(5)]


 A person may be a resident of more than one country for any previous year.


 Citizenship of a country and residential status of that country are separate concepts.


It is the duty of the assessee to place all material facts before the assessing officer to enable him to determine his correct residential status.

 

[sandeepmehra2007]

it was gud...n thanks for the information.

 

[rosemarry2]

Residential status is determined for each category of persons separately.


 Residential status is always determined for the every previous year separately.


 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 source of income. [Section 6(5)]


 A person may be a resident of more than one country for any previous year.


 Citizenship of a country and residential status of that country are separate concepts.


It is the duty of the assessee to place all material facts before the assessing officer to enable him to determine his correct residential status.

Hey friend,

Here I am up-loading Residential Status and scope of Total Income, please check attachment below.