Non-resident

U/S 6(1) an individual be resident in India if he satisfied any one of the following two conditions:-

i) He is physically present in India at least 182 days in the previous year.

Or ii) He is at least 60 days in the previous year and total days of stay was at least 365 days during 4

preceding previous years.

If an individual Indian citizen leaves India for employment purpose ( employed goes to foreign or

unemployed goes to take employment in foreign or self employment or business/ profession in

foreign) or for as a member of crew of an Indian ship, he should be present at least 182 days in that

year. Section 6(1) to provide that in the case of an Individual, being a citizen of India and a

member of the crew of a foreign bound ship leaving India, the period or periods of stay in India

shall, in respect of such voyage, be determined in the manner and subject to such conditions as

may be prescribed. 

If an individual Indian citizen being out of India comes to India temporarily (visit to India) then he

should be present at least 182 days in that year.

If an individual does not satisfy the any condition of 6(1) then he is non-resident in India.