Taxontips
No Result
View All Result
Monday, July 28, 2025
Login/ Register
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Talk to an Expert
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
No Result
View All Result
Taxontips
No Result
View All Result

Which income of Non-resident are taxable in India? And understanding calculation of residential status

Income tax Expert by Income tax Expert
October 23, 2019 - Updated on May 4, 2020
in Income Tax News
2
Which income of Non-resident are taxable in India? And understanding calculation of residential status
107
SHARES
1.3k
VIEWS
image_pdfPDFimage_printPrint

Before starting the discussion on Income tax chargeable on income of non-residents let’s first understand who are ordinary resident, resident but not ordinary resident and who are non resident as per Income Tax Act, 1961.

Definition of residential status has been provided in section 6 of the Income Tax Act, 1961.

As per section 6: In case of an individual one would be called as resident and ordinary citizen of India if both the conditions are fulfilled:

Condition 1

“1. He/she is in India for the period of 182 days or more during the previous year i.e. the financial year for which we are calculating the residential status” or

“2. He is in India during the previous year for 60 days or more and he is in India for 365 days or more during previous four year”

Provided if the assessee is going out of India as a member of crew of Indian Ship or for employment purpose then the words in point 2 would be read as 182 days instead of 60 days.

Condition 2

“1. He should be a resident of India for atleast 2 out of 10 preceding year” and

“2. He has been in India for 730 days or more during the last 7 preceding years.”

 

If condition no. 2 is not fulfilled then the person would be considered as Resident but not ordinary resident.

If the assessee cannot even satisfy condition 1 then he would be a non- resident.

 

Now let’s see in brief the amount which would be taxable based on Residential status of Individual:

Type of Income Resident Resident but not ordinary Non- resident
Income received or deemed to be received in India Taxable Taxable Taxable
Income Accrue/ arising or deemed to accrue/ arise in India Taxable Taxable Taxable
Income (other than above) earned outside India from Business or profession  wholly controlled from India Taxable Taxable Non-taxable
Any Other Income Taxable Non-taxable Non-taxable

 

However all the above taxability of Income are subject to DTAA between various countries in case the Income is subject to double taxation in two countries.

 

If you need assistance you can ask a question to our expert and get the answer within an hour or post a comment about your views on the post and also subscribe to our newsletter for latest weekly updates.

image_pdfPDFimage_printPrint
Previous Post

Can you revise a belated income tax return? And FAQ on revise return.

Next Post

Business with turnover above Rs. 50 crore need to compulsorily accept payment through electronic mode? – Section 269SU

Related Posts

CBDT issues circular for detailed explanation on TDS deduction u/s 192 of the Income tax act
Income Tax News

Default under TDS for 20% TDS or short deduction? Here is a relief from non-linking of Aadhar-PAN

July 22, 2025
Received mail from GSTN “Aggregate turnover being more than Rs. 5 Cr during FY 2019-20” What does this mean?
Income Tax News

Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?

July 2, 2025
Tatva Chintan Pharma Chem Limited IPO details and capital gain tax on selling IPO allotment | Capital gain on IPO
Case Laws

ITAT Mumbai: Capital Gains on Indian Mutual Funds Not Taxable in India for Non-Residents under DTAA [Case law]

May 2, 2025
Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-
Income Tax News

No relief under section 87A for capital gain even after date extended to file revised return for AY 2024-25?

April 1, 2025
Received mail from GSTN “Aggregate turnover being more than Rs. 5 Cr during FY 2019-20” What does this mean?
Income Tax News

Assessee receiving message for 80GGC donation for AY 2022-23 from Income tax department

January 29, 2025
Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-
Income Tax News

Guidance note 2 issued for Vivad se vishwas Scheme, 2024 [Read circular]

January 1, 2025
Next Post
Business with turnover above Rs. 50 crore need to compulsorily accept payment through electronic mode? – Section 269SU

Business with turnover above Rs. 50 crore need to compulsorily accept payment through electronic mode? - Section 269SU

Comments 2

  1. Pingback: Who will be considered as Resident individual after amendment in Budget 2020? - Taxontips
  2. Pingback: Non residents are not required to fill schedule FA in Income tax return - Taxontips

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Google Custom search

Recent Posts

  • Default under TDS for 20% TDS or short deduction? Here is a relief from non-linking of Aadhar-PAN
  • Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?
  • Statutory Compliance Calendar for June 2025 | Income tax, GST and various other laws
  • Statutory Compliance Calendar for May 2025 | Income tax, GST and various other laws
  • ITAT Mumbai: Capital Gains on Indian Mutual Funds Not Taxable in India for Non-Residents under DTAA [Case law]

Recent Comments

  • ADMIN on Submit response to confirm/ revise the refund claim – Why are you getting this mail and how to get refund
  • Dinesha B S on Submit response to confirm/ revise the refund claim – Why are you getting this mail and how to get refund
  • ADMIN on M/s. Safari Retreats Private Limited and another vs Chief Commissioner of Central Goods & Service Tax & others
  • ADMIN on Submit response to confirm/ revise the refund claim – Why are you getting this mail and how to get refund
  • TAPAN KUMAR NARZY on Submit response to confirm/ revise the refund claim – Why are you getting this mail and how to get refund

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Browse Topics by Date

July 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031  
« Jun    
  • GSTR 9/ 9C extended : AGAIN

    GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning

    6537 shares
    Share 2615 Tweet 1634
  • How to pay Membership and COP fees of ICAI for 2020-21 |

    6444 shares
    Share 2578 Tweet 1611
  • Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods

    5914 shares
    Share 2366 Tweet 1479
  • Are all the due dates of tax audit and Income tax return for FY 2019-20 extended to 31.03.2021 by the bill presented in Lok sabha Dt. 18.09.2020

    4855 shares
    Share 1942 Tweet 1214
  • SFT transaction mentioned in Form 26AS | What does it mean? | Who reports it? | SFT codes transaction type

    4085 shares
    Share 1634 Tweet 1021

Recent Notification

CBDT issues circular for detailed explanation on TDS deduction u/s 192 of the Income tax act

Default under TDS for 20% TDS or short deduction? Here is a relief from non-linking of Aadhar-PAN

July 22, 2025
Received mail from GSTN “Aggregate turnover being more than Rs. 5 Cr during FY 2019-20” What does this mean?

Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?

July 2, 2025

RSS Taxontips

  • Default under TDS for 20% TDS or short deduction? Here is a relief from non-linking of Aadhar-PAN
  • Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?
  • Statutory Compliance Calendar for June 2025 | Income tax, GST and various other laws
  • Statutory Compliance Calendar for May 2025 | Income tax, GST and various other laws
  • ITAT Mumbai: Capital Gains on Indian Mutual Funds Not Taxable in India for Non-Residents under DTAA [Case law]
  • Statutory Compliance Calendar for April 2025 | Income tax, GST and various other laws
  • No relief under section 87A for capital gain even after date extended to file revised return for AY 2024-25?
  • Statutory Audit of Cash and Cash Equivalents in Indian Companies [Company Law]
  • Statutory Audit of Trade Receivables in Indian Companies [Company law]
  • Statutory Compliance Calendar for February 2025 | Income tax, GST and various other laws

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Site menu

  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Taxontips

TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India

© 2019-2023 Taxontips.com - Tax assistance at your Fingertips

No Result
View All Result
  • Login/Signup
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • About us
  • Contact us
  • Ask an expert/ Talk to an expert
  • Q & A
  • Privacy Policy
  • Terms of use

© 2019-2023 Taxontips.com - Tax assistance at your Fingertips

Book Phone consultation with expert

Sitting home or at your office and don't have time to visit CA's office or don't know where to consult CA. Book your consultation with an expert practicing Chartered Accountant and get your query solved.

Book a phone consultation for 30 minutes with our expert at a very basic cost.

Book consultation

No thanks, I'm not interested!