A taxpayer would qualify as a resident of India if he satisfies one of the following 2 conditions:
- Stays in India during the previous year for 182 days or more or
- Stays in India :
- for the immediately 4 preceding the previous year is 365 days or more and
- for 60 days or more in the relevant previous year.
In the event an individual leaves India for employment during an FY, he will qualify as a resident of India only if he stays in India for 182 days or more. This otherwise means, condition (2) above of 60 days would not apply to him.
If an individual qualifies as a resident, the next step is to determine if he/she is a Resident ordinarily resident (ROR) or a Resident not ordinarily resident (RNOR). He will be a ROR if he meets both of the following conditions:
- Has been a resident of India in at least 2 out of 10 years immediately preceding the previous year and
- Has stayed in India for at least 730 days in 7 immediately preceding the previous year.
Therefore, if any individual fails to satisfy even one of the above conditions, he would be an RNOR.
In the above case , Mr. Salman Khan is not leaving India for employment hence he is eligible for both conditions .
In the given case, Mr Salman khan has stayed in India for 158 days in financial year 2018-19. However he satisfies the second condition i.e., he has stayed in India for 60 days or more in the financial year 2018-19.
Since, he is leaving India for the first time, which means he had stayed in India for more than 365 days in preceding 4 years.
Now, it has to be determined whether he is a ROR or RNOR. As it has been mentioned he is leaving India for the first time, he is a resident of India for atleast 2 out of the 10 years immediately previous years and also he has stayed in India for atleast 730 days in 7 immediately preceding years.
Hence, Mr Salman khan is a resident and a ordinarily resident.