Case studies on residential status in India for understanding

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Case studies on residential status in India for understanding
1. Rajiv from USA Rajiv, an Indian citizen, moved to the USA in 2015 for work. He visited India for 120 days during FY 2024–25 and earned ₹16 lakhs from a rented property in Delhi. Since he stayed in India for 120 days and his Indian income exceeds ₹15 lakhs, he qualifies as a “Resident but Not Ordinarily Resident” (RNOR) under section 6(1A).
2. Anita from Germany Anita, a German national, came to India for a research fellowship and stayed for 185 days in FY 2024–25. She earned ₹5 lakhs from consultancy work in Mumbai. As she stayed for more than 182 days, she is treated as a “Resident” under section 6(1)(a).
3. Mohammed from UAE Mohammed, an Indian citizen working in Dubai, visited India for 95 days in FY 2024–25. He earned ₹20 lakhs from dividends and rent in Hyderabad. Since his Indian income exceeds ₹15 lakhs and he stayed more than 60 days, he is RNOR under section 6(1A).
4. Li Wei from China Li Wei, a Chinese engineer, stayed in India for 190 days during FY 2024–25 for a project in Pune. He earned ₹10 lakhs from salary paid by an Indian company. He qualifies as a “Resident” under section 6(1)(a).
5. Suresh from Nepal Suresh, a Nepali citizen, has been living in India since 2020. He stayed for 365 days in FY 2024–25 and earned ₹12 lakhs from a textile business in Kanpur. He is a “Resident” and “Ordinarily Resident” due to his continuous stay and business ties.
6. Fatima from Morocco Fatima, a Moroccan citizen, visited India for 150 days for a cultural exchange program. She earned ₹4 lakhs from freelance writing for Indian publications. Since her stay exceeds 120 days but income is below ₹15 lakhs, she is a “Non-Resident.”
7. Ravi from Russia Ravi, an Indian citizen working in Moscow, visited India for 70 days in FY 2024–25. He earned ₹18 lakhs from rental income in Chennai. He qualifies as RNOR under section 6(1A) due to his income and stay exceeding 60 days.
8. Meena from Austria Meena, an Austrian citizen, stayed in India for 200 days during FY 2024–25 for a teaching assignment. She earned ₹6 lakhs from salary and ₹2 lakhs from royalties. She is a “Resident” under section 6(1)(a).
9. Imran from Pakistan Imran, an Indian citizen residing in Lahore, visited India for 65 days in FY 2024–25. He earned ₹16 lakhs from agricultural land in Punjab. He is RNOR under section 6(1A) due to his income and stay.
10. Nandini from Sri Lanka Nandini, a Sri Lankan national, stayed in India for 185 days for a yoga certification course. She earned ₹3 lakhs from teaching yoga in Kerala. She qualifies as a “Resident” under section 6(1)(a)

11. Arjun from Zambia
Arjun, an Indian citizen working in Lusaka, visited India for 75 days in FY 2024–25. He earned ₹17 lakhs from a partnership firm in Jaipur. Since his Indian income exceeds ₹15 lakhs and his stay is over 60 days, he qualifies as RNOR.
12. Elena from Germany
Elena, a German researcher, stayed in India for 190 days for a climate study. She earned ₹6 lakhs from a stipend and ₹1 lakh from lectures. Her stay exceeds 182 days, so she is a Resident.
13. Kabir from UAE
Kabir, an Indian citizen employed in Abu Dhabi, visited India for 45 days. He earned ₹10 lakhs from mutual funds. His stay is under 60 days, so he remains a Non-Resident.
14. Priya from USA
Priya, an Indian citizen studying in New York, visited India for 130 days. She earned ₹16 lakhs from rent in Bengaluru. Her stay and income qualify her as RNOR.
15. Zhang from China
Zhang, a Chinese entrepreneur, stayed in India for 200 days to set up a tech startup. He earned ₹9 lakhs from Indian clients. He is a Resident.
16. Ramesh from Nepal
Ramesh, a Nepali citizen, has lived in India since 2019. He stayed 365 days in FY 2024–25 and earned ₹11 lakhs from a grocery store. He is Resident and Ordinarily Resident.
17. Sara from Austria
Sara, an Austrian artist, stayed in India for 160 days for an art residency. She earned ₹3 lakhs from gallery sales. Her stay is over 120 days but income is under ₹15 lakhs, so she is Non-Resident.
18. Ali from Pakistan
Ali, an Indian citizen living in Karachi, visited India for 90 days. He earned ₹20 lakhs from farmland in Haryana. He qualifies as RNOR.
19. Lakshmi from Sri Lanka
Lakshmi, a Sri Lankan citizen, stayed in India for 185 days for Ayurvedic training. She earned ₹5 lakhs from workshops. She is a Resident.
20. Omar from Morocco
Omar, a Moroccan consultant, stayed in India for 100 days for a business project. He earned ₹14 lakhs from Indian clients. His stay is under 120 days, so he is Non-Resident.
21. Vikram from Russia
Vikram, an Indian citizen working in St. Petersburg, visited India for 80 days. He earned ₹18 lakhs from a textile business in Surat. He qualifies as RNOR.
22. Neha from Germany
Neha, an Indian citizen living in Berlin, visited India for 65 days. She earned ₹16 lakhs from a flat in Noida. She is RNOR.
23. Tariq from UAE
Tariq, an Indian citizen working in Sharjah, visited India for 50 days. He earned ₹12 lakhs from Indian stocks. He is Non-Resident.
24. Anjali from USA
Anjali, an Indian citizen residing in Chicago, visited India for 140 days. She earned ₹20 lakhs from a family business. She qualifies as RNOR.
25. Chen from China
Chen, a Chinese professor, stayed in India for 190 days for a university exchange. He earned ₹7 lakhs from lectures. He is a Resident.
26. Manoj from Nepal
Manoj, a Nepali citizen, has lived in India since 2018. He stayed 365 days and earned ₹9 lakhs from a tailoring shop. He is Resident and Ordinarily Resident.
27. Isabella from Austria
Isabella, an Austrian volunteer, stayed in India for 170 days. She earned ₹2 lakhs from NGO work. She is Non-Resident due to income below ₹15 lakhs.
28. Zeeshan from Pakistan
Zeeshan, an Indian citizen living in Islamabad, visited India for 70 days. He earned ₹19 lakhs from a hotel in Agra. He is RNOR.
29. Nuwan from Sri Lanka
Nuwan, a Sri Lankan engineer, stayed in India for 185 days for a metro project. He earned ₹8 lakhs from salary. He is a Resident.
30. Amina from Morocco
Amina, a Moroccan designer, stayed in India for 130 days. She earned ₹13 lakhs from fashion shows. She is Non-Resident.
31. Rohit from Russia
Rohit, an Indian citizen working in Moscow, visited India for 85 days. He earned ₹16 lakhs from a logistics firm. He is RNOR.
32. Klaus from Germany
Klaus, a German architect, stayed in India for 190 days for a heritage project. He earned ₹6 lakhs from consultancy. He is a Resident.
33. Farah from UAE
Farah, an Indian citizen living in Dubai, visited India for 60 days. She earned ₹18 lakhs from a jewelry business. She is RNOR.
34. Aarav from USA
Aarav, an Indian citizen studying in Boston, visited India for 125 days. He earned ₹17 lakhs from rent. He is RNOR.
35. Mei from China
Mei, a Chinese student, stayed in India for 200 days for a language course. She earned ₹2 lakhs from tutoring. She is Resident.
36. Dipesh from Nepal
Dipesh, a Nepali citizen, has lived in India since 2021. He stayed 365 days and earned ₹10 lakhs from a bakery. He is Resident and Ordinarily Resident.
37. Helena from Austria
Helena, an Austrian musician, stayed in India for 160 days. She earned ₹4 lakhs from concerts. She is Non-Resident.
38. Ahmed from Pakistan
Ahmed, an Indian citizen living in Lahore, visited India for 95 days. He earned ₹22 lakhs from a transport business. He is RNOR.
39. Kumar from Sri Lanka
Kumar, a Sri Lankan national, stayed in India for 185 days for a hospitality job. He earned ₹7 lakhs from salary. He is Resident.
40. Youssef from Morocco
Youssef, a Moroccan chef, stayed in India for 110 days. He earned ₹14 lakhs from culinary workshops. He is Non-Resident.
41. Nikita from Russia
Nikita, an Indian citizen working in Kazan, visited India for 70 days. She earned ₹15.5 lakhs from a boutique. She is RNOR.
42. Hans from Germany
Hans, a German filmmaker, stayed in India for 190 days for a documentary. He earned ₹5 lakhs from production. He is Resident.
43. Rehan from UAE
Rehan, an Indian citizen living in Sharjah, visited India for 55 days. He earned ₹10 lakhs from a coaching center. He is Non-Resident.
44. Sneha from USA
Sneha, an Indian citizen residing in Seattle, visited India for 135 days. She earned ₹18 lakhs from a publishing house. She is RNOR.
45. Bo from China
Bo, a Chinese consultant, stayed in India for 195 days. He earned ₹6 lakhs from advisory services. He is Resident.
46. Gopal from Nepal
Gopal, a Nepali citizen, has lived in India since 2020. He stayed 365 days and earned ₹8 lakhs from farming. He is Resident and Ordinarily Resident.
47. Lena from Austria
Lena, an Austrian student, stayed in India for 150 days. She earned ₹3 lakhs from internships. She is Non-Resident.
48. Bilal from Pakistan
Bilal, an Indian citizen living in Karachi, visited India for 80 days. He earned ₹20 lakhs from a dairy business. He is RNOR.
49. Tharindu from Sri Lanka
Tharindu, a Sri Lankan national, stayed in India for 185 days for a cricket coaching job. He earned ₹9 lakhs. He is Resident.
50. Samira from Morocco
Samira, a Moroccan entrepreneur, stayed in India for 140 days. She earned ₹12 lakhs from a wellness brand. She is Non-Resident.

Case Examples: Residential Status under Income Tax Act, 1961
1. Rajiv from USA Rajiv, an Indian citizen, moved to the USA in 2015 for work. He visited India for 120 days during FY 2024–25 and earned ₹16 lakhs from a rented property in Delhi. Since he stayed in India for 120 days and his Indian income exceeds ₹15 lakhs, he qualifies as a “Resident but Not Ordinarily Resident” (RNOR) under section 6(1A).
2. Anita from Germany Anita, a German national, came to India for a research fellowship and stayed for 185 days in FY 2024–25. She earned ₹5 lakhs from consultancy work in Mumbai. As she stayed for more than 182 days, she is treated as a “Resident” under section 6(1)(a).
3. Mohammed from UAE Mohammed, an Indian citizen working in Dubai, visited India for 95 days in FY 2024–25. He earned ₹20 lakhs from dividends and rent in Hyderabad. Since his Indian income exceeds ₹15 lakhs and he stayed more than 60 days, he is RNOR under section 6(1A).
4. Li Wei from China Li Wei, a Chinese engineer, stayed in India for 190 days during FY 2024–25 for a project in Pune. He earned ₹10 lakhs from salary paid by an Indian company. He qualifies as a “Resident” under section 6(1)(a).
5. Suresh from Nepal Suresh, a Nepali citizen, has been living in India since 2020. He stayed for 365 days in FY 2024–25 and earned ₹12 lakhs from a textile business in Kanpur. He is a “Resident” and “Ordinarily Resident” due to his continuous stay and business ties.
6. Fatima from Morocco Fatima, a Moroccan citizen, visited India for 150 days for a cultural exchange program. She earned ₹4 lakhs from freelance writing for Indian publications. Since her stay exceeds 120 days but income is below ₹15 lakhs, she is a “Non-Resident.”
7. Ravi from Russia Ravi, an Indian citizen working in Moscow, visited India for 70 days in FY 2024–25. He earned ₹18 lakhs from rental income in Chennai. He qualifies as RNOR under section 6(1A) due to his income and stay exceeding 60 days.
8. Meena from Austria Meena, an Austrian citizen, stayed in India for 200 days during FY 2024–25 for a teaching assignment. She earned ₹6 lakhs from salary and ₹2 lakhs from royalties. She is a “Resident” under section 6(1)(a).
9. Imran from Pakistan Imran, an Indian citizen residing in Lahore, visited India for 65 days in FY 2024–25. He earned ₹16 lakhs from agricultural land in Punjab. He is RNOR under section 6(1A) due to his income and stay.
10. Nandini from Sri Lanka Nandini, a Sri Lankan national, stayed in India for 185 days for a yoga certification course. She earned ₹3 lakhs from teaching yoga in Kerala. She qualifies as a “Resident” under section 6(1)(a)

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