Assistant Manager Tax Question:

Who is resident but not ordinary resident?

Answer:

A resident but not ordinary resident is the one who is not the resident in country for 9 out of the 10 preceding previous years or he has during the 7 preceding years been in country for a period of or period amounting to 729 days or less.

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Explain the basic and additional conditions for Resident and ordinarily resident (ROR)?What is considered as accrued income?