Residential Status in Income Tax | Basic to Advance | AY 2026-27 |Sonu Maurya Sir | CA Inter & B.Com

📘 RESIDENTIAL STATUS IN INCOME TAX | BASIC TO ADVANCE | AY 2026–27 Welcome to PRIME COMMERCE CLASSES! 🎓 In this lecture, Sonu Maurya Sir (CA Finalist) explains Residential Status under Income Tax from basic to advanced level, with easy explanations, important concepts and practical examples. This lecture is useful for students who want to understand how residential status is determined and how it affects the taxability of Indian and foreign income. 📚 TOPICS COVERED IN THIS LECTURE ✅ Meaning and importance of Residential Status ✅ Difference between Residential Status and Citizenship ✅ Residential Status of an Individual ✅ Resident and Ordinarily Resident (ROR) ✅ Resident but Not Ordinarily Resident (RNOR) ✅ Non-Resident (NR) ✅ Basic and Additional Conditions ✅ Residential Status of Indian Citizens and Persons of Indian Origin (PIOs) ✅ Deemed Resident concept ✅ Residential Status of HUF ✅ Residential Status of Firm, AOP and BOI ✅ Residential Status of Companies ✅ Taxability of Indian Income and Foreign Income ✅ Practical examples and exam-oriented questions 🎯 WHO SHOULD WATCH THIS LECTURE? 📌 CA Intermediate Students 📌 B.Com Students 📌 Class 11 & 12 Commerce Students 📌 CMA and CS Students 📌 Income Tax Beginners 📌 Students preparing for university and professional examinations 👨‍🏫 FACULTY: Sonu Maurya Sir (CA Finalist) 🏫 PRIME COMMERCE CLASSES 📍 Hashimpur Road, Tagore Town, Prayagraj, Uttar Pradesh Near Balsan Chauraha 📞 For Admission & Enquiry: 7394841731 | 9336027965 📖 Courses Available: • Class 11th & 12th • B.Com • CA Foundation • CA Intermediate • Classes 1st to 10th 💻 Offline Face-to-Face Classes and Online Lectures Available. 👍 LIKE this video if it helps you. 💬 COMMENT your doubts below. 🔔 SUBSCRIBE to PRIME COMMERCE CLASSES for more Accountancy, Income Tax, GST and Commerce lectures. 📌 Important Note: Residential-status rules depend on the relevant tax year. This lecture's applicable provisions and examples should be checked against the syllabus and law applicable to the year being studied. #ResidentialStatus #IncomeTax #IncomeTaxAY202627 #CAIntermediate #BCom #PrimeCommerceClasses #SonuMaurya #IncomeTaxLecture #ROR #RNOR #NonResident #CommerceEducation