27 October 2013
An individual is considered as a ‘resident’ if he is in India for 182 days or more in a previous year OR in India for 365 days or more in 4 years immediately preceding a previous year and 60 days or more in a previous year
Exception: A citizen of India, who leaves India in any year for employment outside India or as a member of the crew of an Indian ship; or a citizen of India or a person of Indian origin, who is abroad and comes on a visit to India, in the previous year, is treated as a resident in that year, if he has been in India for 182 days or more. The second condition in b) above, is not functional in such cases. An individual is considered as ‘non-resident’ if he does not satisfy either of the conditions mentioned in (1) above.For more details you can visit my blog also
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