The following additional conditions are to be satisfied by a person to be resident and ordinarily resident in India —

CS Executive · Tax Laws and Practice · PYQS · December 2014
The following additional conditions are to be satisfied by a person to be resident and ordinarily resident in India —
(A) He is a resident in at least any two out of the ten previous years immediately preceding the relevant previous year
(B) He has been in India for 730 days or more during the seven previous years immediately preceding the relevant previous year
(C) Both (A) and (B) of above
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (C)

Correct answer: (C) Both (A) and (B) of above. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Income Tax Act, 1961

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