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                   1615 Points
                   Joined September 2010
                
               
			  
			  
             
            
             
	 
	Residential Status
	 
	
	
	(a)       Condition of [Sec 6(1)]
	      
	i. An individual must be in India for atleast 182 days during previous year.
	 
	Or
	      
	ii. An individual must be in India for at least 365 days during 4 years.
	 
	And
	         
	Atleast 60 days during previous years.
	 
	 
	The following are exemption for condition of [Sec 6(1)] ii
	 
	a.   An Indian citizen leaving India for employment.
	b.   An Indian citizen leaving India as a crew member.
	c.   A person of Indian origin @  coming on a visit.
	      
	 @ A person is deemed to be of Indian origin if he or either of his parents or any of his grandparents was born in Undivided India.
	 
	(b)     Conditions of [Sec 6(6)]
	 
	i.    An Individual must be a resident in India for atleast 2 out of 10 previous years immediately preceding previous years.
	 
	And
	 
	ii.    An Individual must be in India for atleast 730 days during 7 previous years preceding previous year.
	
	
	Also Refer
	/articles/all-about-income-tax-7342.asp