A bird’s eye-view of the Rules of Residence is tabulated hereunder :

Basic Condition

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A B C

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Indian citizen who leaves India during Indian citizen or a person of Individuals not falling in the previous year as a member of the Indian origin staying abroad A or B crew of an Indian ship. who visits India during the previous year

(a) Must have stayed in India at least

(i) Presence of at least 182 (a) presence of at least 182 for 182 days during the previous days during the previous days during the previous year. year in India. year in India.

(ii) Must have stayed in (b)Presence in India for least India during the previ- 60 days during the previous  year at least for 150 year in India and a total days and for a period of period of 365 days during 365 days during the 4 the 4 years preceding the previous years preceding previous year. the previous year.

Additional Two Conditions

(a) Resident in India at least nine out of ten previous years preceding the previous year under consideration.

(b) During the 7 years preceding the relevant previous year has been in India for a period of 730 days or more.

NOTE - To claim the status of Resident and Ordinarily Resident, one should fulfill one of the basic conditions and also both the additional conditions.

For Resident and Not Ordinarily Resident, one should satisfy at least one of the basic conditions and nothing further.

Regarding Non-residents, they should not satisfy any of the basic conditions.
 

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