Answer

ITR

Choosing residential status in the ITR

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  1. Facts

    The ITR asks your status for the year based on days in India and other tests. Resident and ordinarily resident persons are taxed on worldwide income; RNORs and non-residents mainly on Indian income.

  2. Provisions and law

    • Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)Tests for being resident in India.
    • Sec 6(6), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)Not ordinarily resident conditions.

  3. Analysis

    Count days in India for the year and the earlier years as the tests need. Choose the status and the specific condition that applies in the form. ITR-1 and ITR-4 are only for residents. The wrong status can change tax and the form.

  4. Conclusion

    1. Count days in India.
    2. Apply the residence tests.
    3. Choose the status in the form.
    4. Pick ITR-2 if RNOR or non-resident.

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