What are the different categories into which the assessees are divided with regards to residence?

Assessees are typically divided into three categories regarding residence for tax purposes: residents, non-residents, and resident but not ordinarily residents. Residents are individuals who meet specific criteria for physical presence in a country, while non-residents do not meet these criteria at all. Those classified as resident but not ordinarily residents usually have significant ties to Another Country and may be subject to different tax rules. These classifications impact tax obligations and liabilities in the respective jurisdictions.