Q.Mr. Suresh Iyer has already been determined to be a Resident for the previous year 2025-26 (he stayed 200 days in India during the year). He was resident in India (as per Section 6(1)) in 3 out of the 10 previous years immediately preceding 2025-26, and had stayed in India for 900 days in total during the 7 years immediately preceding 2025-26. Determine whether he is a Resident and Ordinarily Resident (ROR) or a Resident but Not Ordinarily Resident (RNOR) for AY 2026-27.

A Resident becomes ROR only by clearing BOTH additional conditions, not just one.

Since Mr. Iyer is already Resident, Section 6(6)'s additional conditions decide whether he is ROR or RNOR.

Additional Condition (i): resident in India in at least 2 of the preceding 10 previous years — Mr. Iyer was resident in 3 of those years, which is ≥ 2, so this condition is SATISFIED.

Additional Condition (ii): present in India for 730 days or more during the preceding 7 previous years — he was present for 900 days, which is ≥ 730, so this condition is also SATISFIED. …

Assuming that being a Resident under the basic conditions is already enough to be ROR — ROR status specifically requires clearing the ADDIT …