Livoa LogoLivoa
Stay in India ≥182 days in F.Y.
*Total Income > 15 lakhs
**Falling under explanation 1 of Sec 6(1)
Only Indian Citizen
Indian Citizen or PIO
Stay ≥ 60 days in FY & Stay ≥ 365 days in Preceding 4 F.Y.
Non Resident
Resident
Not liable to tax in any other country or territory by reason of his domicile or residence.
Resident but not ordinarily resident w/s 6(1A)
Comes to India for a visit Visited & Stay ≥ 120 days in FY & Visited & Stay ≥ 365 days in Preceding 4 F.Y.
Non Resident
Resident but not ordinarily resident
Resident in India for at least 2 out of 10 preceding F.Y. & Stay in India ≥ 730 days in preceding 7 F.Y.
Resident & Ordinarily Resident (ROR)
NO
YES
YES
YES
YES
NO
YES
NO
NO
YES
YES

Tax

by harsh

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