Residential status of an assessee determines the scope of chargeability of his income. Whether a person will be charged to a particular income or not, depends on his residential status. Sec. 6 provides the test for residential status for the persons which can be categorized as under: Perron MISTA HUP Other Resident in india Mon Rouen Residentinindo Non Resident Ordinary Resident in India Nol-ordinary Resident in India s1 INDIVIDUAL (SEC. 6(1) First of all, an individual is classified as resident or non-resident and again a resident individual may fur-ther he categorized as Ordinarily Resident or Not Ordinarily Resident in India. Individual Resident Non-resident Resident in India An individual is said to be a resident in India, if he satisfies any one of the following conditions - i) He is in India in the previous year for a period of 182 days or more (Sec. 6(1)(a)]; or ii) He is in India for a period of 60 days or more during the previous year and for 365 or more days during 4 previous years immediately preceding the relevant previous year (Sec. 6(1)(c)] Tax point: Given Conditions are alternative in nature i.e. assessee needs to satisfy any one condition Non-Resident in India An assessee who is not satisfying sec. 6(1) shall be treated as a non-resident in India for the relevant previous vear ILLUSTRATION Sam came to India first time during the P.Y. 2018-19. During the previous year, he stayed in India for (i) 50 days: (ii) 183 days; & (iii) 153 days. Determine his residential status for the A.Y. 2019-20