Hello friends..

1) i wanted to know, when indian citizen goes outside india for the purpose of 'employment",whether he  become NON RESIDENT by staying outside india for more than 182 days(during the year in which he gone outside india) or he has to compulsorily fullfill the additional conditions to become non resident? 

2)if he goes outside india for the purpose of employment,whether  exception to the basic condition will apply or normally Basic conditions and additional conditions will apply to know his residential status?

PLEASE REPLY..

in first if  he is not satisfy the one basic condition he said to be non resident, this not required by law to check additional conditions

But in second  case of employment outside india the second basic condition 60 days and 365 days in last 4years (in this 60 days is read to be as 182 days in the three persons 

-indian citizen leaves india (a) crew member, (b) employment outside india  

person of indian origin..

this law say 

being a citizen of India, who leaves India in any previous year ⁴⁷[as a member of the crew of an  ⁴⁸ Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or] for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one hundred and eighty-two days” had been substituted ;

In the second condition, 60 days is to be read as 182 days in the year the assessee leaves India. Fom the next year after he leaves you have to fulfil the second condition read as 60 days.