ROR vs RNOR — Additional Conditions under Section 6(6)
# Determining ROR / RNOR Status of an Individual [Section 6(6)]
Once an individual is found to be a Resident, the next step is to decide whether they are Resident and Ordinarily Resident (ROR) or Resident but Not Ordinarily Resident (RNOR).
> Only Individuals and HUFs can be RNOR. All other assessees are either Resident or Non-Resident.
## When is a Resident "Not Ordinarily Resident"?
A person is RNOR if they satisfy ANY ONE of the following:
1. A1 — Non-resident in India in 9 out of the 10 previous years preceding the RPY, OR
2. A2 — Present in India for 729 days or less during the 7 previous years preceding the RPY, OR
3. Special Resident — An Indian citizen / PIO visiting India with total income (excluding foreign sources) exceeding ₹15 lakh who stayed ≥120 but <182 days in the RPY, OR
4. Deemed Resident — An Indian citizen deemed resident under Section 6(1A).
## Alternative (Positive) Test for ROR
An individual is ROR only if ALL of the following hold:
1. Resident in at least 2 of the 10 previous years preceding the RPY, AND
2. Stayed 730 days or more during the 7 previous years preceding the RPY, AND
3. Not a resident via the special 120-day + ₹15 lakh provision, AND
4. Not a deemed resident under Section 6(1A).
Fail any one → RNOR.
Worked example
### Example 1
Example — RNOR via A2: Mr. G is a Resident this year but was present in India for only 600 days in the 7 preceding previous years. Since 600 ≤ 729, he satisfies A2 and is RNOR.
### Example 2
Example — ROR: Ms. H was resident in 6 of the past 10 years and present 1,200 days in the past 7 years, and is not covered by the special/deemed provisions. She satisfies all four positive conditions and is ROR.
### Example 3
Example — Deemed resident is RNOR: Mr. I is a deemed resident under 6(1A). Regardless of his day count, condition (d) makes him RNOR.
⚠️ Common exam mistakes
Using 9/10 and 729-day thresholds with the wrong direction — RNOR needs NR in 9 out of 10 years OR ≤729 days in 7 years.
Mixing up the periods: 10 previous years for the resident-year test, 7 previous years for the day-count test.
Treating someone resident via the 120-day route or deemed resident as ROR — both are forced into RNOR.
Off-by-one on thresholds: ≤729 days = RNOR; ≥730 days satisfies the ROR limb.
Bare-Act text Section 6(6) · Income-tax Act, 1961 · click to expand
Section 6(6): A person is said to be "not ordinarily resident" in India in any previous year if such person is— (a) an individual who has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less; ... (c) a citizen of India, or a person of Indian origin, having total income, other than the income from foreign sources, exceeding fifteen lakh rupees ... who has been in India for 120 days or more but less than 182 days; or (d) a citizen of India who is deemed to be resident in India under clause (1A).