# Income Tax Introduction Residential Status of an Individual Part-1

Residential Status
In India, as in many other countries, the charge of income tax and the scope of taxable income varies with the factor of residence. There are two categories of taxable entities viz. (1) residents and (2) non-residents. Residents are further classified into two sub-categories (i) resident and ordinarily resident and (ii) resident but not ordinarily resident.

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Residential Status of an Individual
A) Resident
1) Ordinary Resident
2) Not Ordinarily Resident
B) Non-resident

Part-1