Under Income Tax Act, An Individual can be a Resident and ordinarily resident (ROR), Resident but not ordinarily resident (RNOR) and Non- Resident (NR). To determine the residential status of an Individual, one is required to check the residency rule as explained in section 6 of Indian Income Tax Act. In this article, an attempt has been made to simplifying the residence Rule in case of an Individual.

Residential status for the previous year 2020-21 shall be determined in the following manner

Here PY and IPPY stands for Previous Year & Immediately preceding the previous year respectively.