Residential status of an assessee is to be determined in respect of each previous year as it may vary from previous year to previous year. An individual will be treated as a Resident in India in any previous year if he/she is in India for:
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Atleast 182 days in that year, OR
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At least 365 days during 4 years preceding that year AND at least 60 days in that year.
An individual who does not satisfy both the conditions as mentioned above will be treated as “non-resident” in that previous year. Definition of Resident is relaxed by dropping Condition 2 given above (i.e. only Condition 1 is applicable), for the following cases:
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An Indian citizen who leaves India in any year for the purpose of employment outside India or as a crew member of an Indian ship,
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An Indian citizen or a person of Indian origin who resides outside India and who comes on a visit to India. Note that a person shall be deemed to be of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India.
