30 August 2010
Indian resident : Indian resident means resident in India who satisfied any one of the following condition.
1. stayed in India more than 182 days in previous year or
2. 60 or more days in P/Y and 365 or more days in 4 years immediately proceeding relevant P/Y.
rule 2 is not applicable in case of person of Indian origin, a Indian citizen who leaves India for job purpose and Indian citizen who is crew member of India ship.
indian origin means a person if he or either of his parents or any of his grand parents was born in undivided India.
India citizenship:Indian citizenship means who have citizen of India. not necessary born in India
CAclubindia
