19-20 18 18 Since she left India for employment purpose, hence for becoming resident she has to stay in India for at least 182 days. However, she is in India for only 173 days during the previous year, thus she is a non-resident for the P.Y 2018-19 Points to be kept in mind a) Stay at same place in India is not necessary b) Continuous stay in India is not necessary c) A person shall be deemed to reside in India, if he is on the territorial waters of India! For instance, if an individual stays on a ship, which is in the territorial waters of India, then it shall be treated as his presence in India A resident individual in India can further be categorised as D Resident and ordinarily resident in India 10) Resident but not ordinarily resident in India 1 Territorial water extends to 12 nautical miles (1 nautical miles = 1.1515 miles = 1 853 km) into the sea from the baseline on the coast of India and include any bay, gull harbour rook tidalur f4 If a resident individual satisfies the following two addional conditions, he wil be treated as resident & ordinarily resident in India - a) He has been resident in India (as per sec. 6(1)] in at least 2 out of 10 previous years immediately preceding the relevant previous year and b) He has resided in India for a period of 730 days or more during 7 previous years immediately preced-ing the relevant previous year. Taxpoint: To be a Resident & Ordinarily resident in India, one has to satisfy at least one condition of sec. 6(1) & both the additional conditions of sec. 6(6) Resident but not ordinarily resident If a resident individual does not satisfy both additional conditions as given u/s 66). he is Resident but not ordinarily resident in India ILLUSTRATION 4 Mr. X, aged 19 years, left India for first time on May 31, 2018. Determine his residential status for the previous year 2018-19 if: D He left India for employment purpose D) He left India on world tour