Residential Status Determination — The First Question. Answered Properly.
Determination of residential status under the Income-tax Act for individuals, HUFs and companies, and the scope of income it brings to tax in India.
Book Free ConsultationResidential status decides the scope of income taxable in India. A resident is generally taxed on worldwide income, while a non-resident is taxed only on income accruing, arising or received in India. An individual can also fall into the intermediate category of resident but not ordinarily resident, with a narrower scope of taxation.
At N D Savla & Associates, we determine residential status for individuals, HUFs and companies with cross-border presence — counting days correctly, applying the relevant tests and the deemed residency provisions, and documenting the conclusion.
Status is tested afresh for every year, and small differences in travel dates can change the answer. We work from actual travel records rather than approximations, and we prepare the supporting documentation at the time, because reconstructing it years later during an assessment is far harder.
Our Residential Status Services
Individual Status Determination
Determination of resident, non-resident or RNOR status based on presence in India and applicable tests.
Day Count Analysis
Careful computation of days of stay from passport, travel and immigration records.
Deemed Residency Review
Assessment of the deemed residency provisions applicable to certain Indian citizens.
RNOR Status Assessment
Determination of resident but not ordinarily resident status and the resulting scope of income.
HUF & Company Status
Determination of residential status for HUFs and companies based on control and management tests.
Scope of Income Mapping
Mapping which income sources become taxable in India given the determined status.
Transition Year Planning
Planning around years of arrival in or departure from India where status is likely to change.
Documentation & Support File
Preparation of a supporting file evidencing the basis of the status conclusion.
Our Determination Process
Travel & Presence Records
We collect passport stamps, travel records and employment details for the relevant years.
Day Counting
Days of presence in India are computed precisely for the year and the preceding years.
Test Application
The statutory tests, including deemed residency where relevant, are applied to the facts.
Scope & Impact Analysis
The resulting scope of taxable income and its practical effect is explained to the client.
Documentation & Filing Alignment
The conclusion is documented and reflected consistently in the return and related filings.
Why It Matters
Frequently Asked Questions
Unsure of your residential status this year?
Share your travel dates and income sources — we'll determine your status and explain exactly what becomes taxable in India.
