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Assessee sec 2(7): assessee means a person by whom any tax or any other sum of money is payable under this act .
Residential status
Tax is levied on the total income of the assessee. Under the provisions of the act assessee is categorized into: 1. Ordinary resident 2. Resident but not ordinary resident 3. Non resident
Additional conditions
1. He must be a resident of India by fulfilling at least one of the above conditions in 2 out of 10 previous years preceding the relevant previous years. 2. He must stayed In India for 730 days or more druing 7 previous preceding the relevant previous year.
status
if the individual satisfies both the additional conditions then he will be treated as resident and ordinary resident other wise he will be treated as resident but not ordinary resident. If he does not satisfy any of the conditions then he is treated as non resident