# Residential Status — Master Framework
Residential status determines the scope of Total Income taxable in India. The test differs by type of person.
## Step 1 — Determine Resident or Non-Resident
### A. Individual — Sec 6(1)
2 Basic Conditions (Resident if ANY ONE satisfied):
1. Stay in India ≥ 182 days in the Previous Year, OR
2. Stay in India ≥ 60 days in PY AND ≥ 365 days in 4 PYs preceding PY.
2 Additional Conditions (must satisfy BOTH to be ROR):
1. Resident in India in 2 out of 10 preceding PYs, AND
2. Stay in India ≥ 730 days in 7 preceding PYs.
```
Both Basic Conditions Fail → Non-Resident (NR)
At least 1 Basic Condition met → Resident
├── Both Additional Conditions met → Resident & Ordinarily Resident (ROR)
└── Even one Additional Condition fails → Resident but Not Ordinarily Resident (RNOR)
```
### B. Firm / HUF / AOP / BOI / AJP — Sec 6(2)/6(4)
Decision rests on Control & Management of Affairs:
| Control & Management | Status |
|---|---|
| Even partially situated in India (Thoda bhi India mein) | Resident |
| Wholly situated outside India (Pura India ke bahar) | Non-Resident |
### C. Company — Sec 6(3)
| Type | Status Rule |
|---|---|
| Indian Company | Always Resident |
| Foreign Company | Resident if POEM (Place of Effective Management) is in India; else NR |
## Step 2 — Scope of Total Income (Sec 5)
| Income | ROR | RNOR | NR |
|---|---|---|---|
| Received / Deemed to be received in India | ✓ | ✓ | ✓ |
| Accrues / Arises / Deemed to accrue in India | ✓ | ✓ | ✓ |
| Accrues / Arises outside India from a business controlled from India OR profession set up in India | ✓ | ✓ | ✗ |
| Any other foreign income | ✓ | ✗ | ✗ |