09 August 2008
Person includes Individual/Huf/Company etc. If u mean an individual then .. he is said to be a Non Resident if he FAILS to satisfy both of the Basic Conditions. Basic Conditions: 1) He must have stayed in India for a period of 182 days or more in aggregate in the relevent previous year or 2) He must have stayed in India for a period of 60 days or more in aggregate in the relevent previous year and 365 days or more in aggregate in 4 preceeding previous years.
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