An Indian Resident can be either Resident and Ordinary Resident (ROR) or Resident but Not Ordinarily Resident which depends on the fulfillment of the following two conditions. If both the conditions are fulfilled, then the person is ROR otherwise he/she is RNOR Residing in India in any of the two out of ten previous fiscal years preceding the previous year and Physical presence in India for 730 days or more in the seven previous fiscal years preceding the previous year.