Q.Mr. Dev Chatterjee, an Indian citizen not covered by any of the citizen-exceptions, stayed in India for 65 days during the previous year 2025-26. He had stayed in India for 370 days in total during the four years immediately preceding 2025-26, had been resident (under Section 6(1)) in 5 out of the preceding 10 previous years, and had 800 days of total stay in India during the preceding 7 previous years. Determine his complete residential status (including ROR/RNOR, if applicable) for AY 2026-27.

A complete classification chains the basic conditions first, then the additional conditions, in that order.

Step 1 — Basic Conditions [Section 6(1)]: No exception applies to Mr. Chatterjee. Condition (a): 65 days is far short of 182 — FAILS. Condition (b): the 60-day leg requires 65 ≥ 60 days — SATISFIED; the 365-day leg requires 370 ≥ 365 days — SATISFIED. Both legs of Condition (b) are met, so Condition (b) is SATISFIED as a whole, making him a Resident.

Step 2 — Additional Conditions [Section 6(6)]: Additional Condition (i) requires resident in India in at least 2 of the preceding 10 previous years — he was resident in 5 of those years, which is ≥ 2 — SATISFIED. Additional Condition (ii) requires presence in India for 730 days or more in the preceding 7 previous years — his 800 days is ≥ 730 — SATISFIED. …

Chain check: Basic Conditions decide Resident/Non-Resident first; only after confirming Resident status do the Additional Conditions decide ROR/RNOR — skipping straight to the additional …

Jumping straight to the additional conditions without first confirming, from the basic conditions, that the individual is Resident at all — the additional conditions are …