📍 81/1, Salkia School Road, Bandhaghat, Howrah - 711106 (Kolkata Metropolitan Area) | ✉️ cashaswat@gmail.com

Residential Status Determination Tool

Determine the residential status of an individual, HUF, company, firm, AOP, BOI, local authority or artificial juridical person.

Taxpayer Category

Are you an Indian citizen? Are you a Person of Indian Origin (PIO)? Did you visit India during the relevant financial year? Did you leave India during the year for employment outside India or as a qualifying ship crew member?

Days stayed in India during the financial year

Days stayed in India during preceding 4 years

Income in India / specified income

Are you liable to tax in another country because of domicile, residence or similar criteria?

RNOR Information

Number of preceding 10 years in which you were non-resident

Days stayed in India during preceding 7 years

Is any part of the HUF's control and management in India?

Karta: preceding 10 years in which non-resident

Karta: days stayed in India during preceding 7 years

Is the company incorporated in India?

Gross turnover / gross receipts during the financial year Does gross turnover / gross receipts exceed ₹50 crore?

Active Business Outside India (ABOI)

Passive income is not more than 50% of total income Less than 50% of total assets are situated in India Less than 50% of employees are situated in India or are resident in India Payroll expenditure on such employees is less than 50% of total payroll expenditure Are board decisions overridden or controlled from India? Where are key management and commercial decisions actually made?

Is any part of the entity's control and management in India?

Taxability in India

This calculator provides an indicative result based on the information entered. Complex residential-status, treaty, POEM and factual issues should be reviewed separately.

Disclaimer: This tool is for general information only. Agarwal Shaswat & Co. does not guarantee the accuracy or completeness of the results and shall not be liable for any loss arising from reliance on them. Please verify the applicable law and facts before taking any decision.