Posted on 06-05-2016        By ADMIN


 Non- Resident A person who is not a resident in terms of the above provisions is a non-resident.

 Resident but A person who is otherwise resident as Not Ordinarily defined in para would be RNOR Resident (RNOR) if he satisfies any of the following two conditions:

 (i) He has not been resident in India in 9 out of 10 preceding previous years. or

 (ii) He has not been in India for an aggregate period of 730 days or more in the preceding 7 previous years. W.e.f. 01.04.2004, the status ‘RNOR’ has been redefined as follows:- An individual shall be said to be RNOR if he has been a non-resident in India in 9 out of 10 previous years preceding or period amounting to 729 days or less during the 7 previous years preceding that year. 

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