Distinguish between the Basic Conditions under Section 6(1) and the Additional Conditions under Section 6(6).

Questions · Q13

Q. Distinguish between the Basic Conditions under Section 6(1) and the Additional Conditions under Section 6(6).

West Bengal WbchseTextbookSubjectiveImportance★★★★★est

14% · 2/14 Questions

You're viewing a preview — the full solution, concept, methods & PYQ mapping are locked.

Basis	Basic Conditions [Section 6(1)]	Additional Conditions [Section 6(6)]
Purpose	Decide Resident vs Non-Resident	Decide ROR vs RNOR (only for someone already Resident)
When applied	First step, applied to every individual	Second step, applied ONLY if the individual is already Resident
Number of conditions	Two — (a) 182 days, or (b) 60 days + 365 days	Two — (i) resident in ≥2 of preceding 10 years, (ii) ≥730 days in preceding 7 years
Rule for satisfying them	EITHER condition is enough to become Resident	BOTH conditions must be satisfied to become ROR; failing even one gives RNOR
Relevant period looked at	The current previous year (and, for condition (b), the preceding 4 years)	The preceding 10 years / preceding 7 years

Q.Distinguish between the Basic Conditions under Section 6(1) and the Additional Conditions under Section 6(6).