1. RESIDENCE OF ASSESSEES Three categories of assessees are: Ordinarily resident Not Ordinarily Resident Non- Resident

2. 1) Ordinarily Resident- An individual should satisfy any one of the basic conditions:  He is in india for atleast 182 days in the previous year, or  He has been in india for atleast 60 days in the previous year and for atleast 365 days in the 4 years preceeding the current year

3. The second condition will not apply for:  An individual who is a citizen of India and leaves India in any previous year for the purpose of employment  Any citizen of India or a foreign national of Indian Origin, who is living outside India, comes on a visit to India in the previous year

4. Both the conditions are to be satisfied simultaneously:  He has been resident in india in atleast 2 out of the 10 previous years preceeding the relevant previous year  He has been in india for atleast 730 days in all during 7 previous years preceeding the relevant previous years

5. He satisfies any one of the basic conditions but none or any one of the additional conditions Non Resident He does not satisfy any one of the basic conditions then additional conditions are irrelevant

6.  Resident:- If the control and management of H.U.F is wholly or partly situated in india If the karta fulfills the conditions of the Individual resident  Not ordinarily resident:- If the karta of the family does not fulfill the additional conditions of an individual  Non resident:- If the control and management of H.U.F is situated wholly outside India

7.  Resident:- If the control and management is wholly or partly situated in india  Non resident:- If the control and management is situated wholly outside india

8.  Resident:- If it is an indian company, or The control and management is situated wholly outside india  Non- resident:- If both or any one of the conditions are not fulfilled

9.  Resident:- If the control and management is situated wholly within india  Non-resident:- If the control and management is situated wholly outside india

10.  Ordinarily Resident:- 1. Income is received or deemed to be received in india in such year whether accrued or arisen anywhere, or 2. Income accrues or arises or is deemed to accrue or arise to him india during such year whether received anywhere,or 3. Income accrues or arises to him outside india during such year

11.  Not ordinarily resident:- 1. Income is received or deemed to be received in india whether accrued or arisen anywhere,or 2. Income accrues or arises in india whether received anywhere,or 3. Income accrues or arises to him outside india from a business controlled in india

12.  Non-resident:- 1. Income is received or deemed to be received in india whether accrued or arisen anywhere, or 2. Income accrues or arises in india whether received anywhere, or