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CA > Learn CA Coaching > Who is a Resident and Ordinarily Resident (ROR)?
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Who is a Resident and Ordinarily Resident (ROR)?

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the person who satisfied either of the basic conditions u/s 6(1) and both of the additional conditions u/s 6(6).
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Resident 1.182 days or more OR 2.preceding years 365 days or 60 days stay in India ROR is 9/ 10 stay in India OR 7years preceding stay 729 days more or less
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An individual is said to a Resident in India if he either stays in India for a period of 182 days or more in a financial year or he is in India for 60 days or more in that financial year and has been in India for 365 days or more during 4 previous years immediately preceding the relevant financial year....
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An individual is said to a Resident in India if he either stays in India for a period of 182 days or more in a financial year or he is in India for 60 days or more in that financial year and has been in India for 365 days or more during 4 previous years immediately preceding the relevant financial year. A Resident and Ordinarily Resident (ROR) is an individual who has not been a non-resident in 9 out of 10 years immediately preceding the financial year and who has been in India for a period of more than 729 days in 7 previous years immediately preceding the financial years. read less
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