## Residential Status of an Individual [Section 6(1)]
An individual's residential status is determined in two steps:
### Step 1: Apply Basic Conditions (to decide Resident vs Non-Resident)
An individual is a Resident in India for a previous year (P.Y.) if he satisfies any one of the following:
| Basic Condition | Requirement |
|---|---|
| BC 1 | Stay in India for 182 days or more during the P.Y. |
| BC 2 | Stay in India for 60 days or more in the P.Y. AND 365 days or more in the 4 P.Y.s immediately preceding the current P.Y. |
If neither condition is satisfied → Non-Resident (NR).
### Step 2: Apply Additional Conditions (to decide ROR vs RNOR)
A Resident is Resident & Ordinarily Resident (ROR) if BOTH additional conditions are satisfied:
| Additional Condition | Requirement |
|---|---|
| AC 1 | Resident in India in at least 2 P.Y.s out of the 10 P.Y.s preceding the current P.Y. |
| AC 2 | Stay in India for 730 days or more during the 7 P.Y.s preceding the current P.Y. |
If any one (or both) of the additional conditions is not satisfied → Resident but Not Ordinarily Resident (RNOR).
### Important Note on Counting Days
- The day of arrival into India and the day of departure from India are BOTH included in the count of stay in India.
- Time spent need not be continuous — total all visits during the year.