Скачать или смотреть Residential Status| Part -1 | CA,CS,CMA Inter | For May26 /Sept26/Jan27 | L-06

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Video Timestamps

0:00–0:53 Introduction to Day 6 and Chapter 2: Residential Status
0:53–2:54 Why Residential Status is Determined – Impact on Tax Liability: ROR, RNOR, NR
2:54–7:52 The Classification Flow Chart for an Individual – Basic vs Additional Conditions
7:52–17:31 Detailed Basic Conditions Section 6(1)
11:51–12:30 Condition 1: Stay in India for 182 days or more in the Previous Year
14:25–15:26 Condition 2: Stay in India for 60 days or more in P.Y. and 365 days or more in last 4 P.Y.s
17:31–25:35 Exception 1 to the 60-Day Rule – Only 182-Day rule applies to specific Indian Citizens/PIOs
25:35–29:11 Exception 2: The High-Income Visitor Rule – Indian Citizen/PIO with Indian Income more than 15 Lakhs
29:11–34:11 Exception 3: Deemed Resident Section 6(1A) – Indian Citizen with Indian Income more than 15 Lakhs not liable to tax anywhere else
34:11–42:32 Additional Conditions Section 6(6) for ROR/RNOR
41:14–41:55 Condition A: Resident in India for 2 years out of last 10 P.Y.s
42:02–42:32 Condition B: Stayed in India for 730 days or more in last 7 P.Y.s
54:31–58:15 Residential Status for Other Entities – HUF, Firm, AOP/BOI, and Company
58:50–1:13:31 Problem-Solving Mindset and Format for Answers
1:13:31–1:20:01 Illustration 1 – Indian Citizen leaving for employment Non-Resident
1:20:01–1:25:30 Illustration 2 – Sailor Crew Member on an Indian Ship Resident
1:25:30–1:32:12 Illustration 3 – Indian Citizen leaving for job in Germany Non-Resident
1:32:37–1:51:21 Illustration 9 – Indian Citizen Export Manager regular visitor Resident but Not Ordinary Resident RNOR
1:51:25–1:59:22 Illustration 10 – British National first-time visitor Resident but Not Ordinary Resident RNOR