It is of utmost importance that one understands the term Non resident and person resident outside
India very clearly.

As per Section 6 of the Income Tax Act, there are three categories of tax residence.
1. Resident and Ordinarily Resident (ROR)
2. Resident But Not Ordinarily Resident (RNOR)
3. Non-Resident (NR)
A person would be Resident if he satisfies ANY of the following two conditions:

...............Read more news icon