# Basic Residential Status of Individuals — Section 6(1)
An individual's residential status determines the scope of total income taxable in India. There are three broad categories: Resident & Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), and Non-Resident (NR).
## Basic Conditions (B) — s.6(1)
An individual is Resident if they satisfy ANY ONE:
1. Stay in India ≥ 182 days during the relevant previous year, OR
2. Stay in India ≥ 60 days in the relevant PY AND ≥ 365 days during the 4 preceding previous years.
If neither condition is satisfied → Non-Resident.
## Counting & Meaning of 'Stay'
| Aspect | Rule |
|---|---|
| Territorial waters | Stay within 12 nautical miles of the coastline (incl. on a ship/boat in territorial waters) counts as stay in India |
| Continuity | Stay need not be continuous |
| Place | Need not be at the usual residence / business / employment place |
| Counting days | Both date of arrival and date of departure are counted |
| Citizenship | Residential status ≠ citizenship / place of birth / domicile; one can be resident in multiple countries |
## Exceptions to Condition 2 (B2 not applicable)
The following are treated as resident only if stay in the relevant PY is ≥ 182 days (the 60-day rule does not apply):
1. An Indian citizen who leaves India during the PY (a) for the purpose of employment outside India, or (b) as a member of the crew of an Indian ship.
2. An Indian citizen or person of Indian origin (PIO) who, being outside India, visits India during the PY.