16 July 2019
Actually this time in the ITR, the residential status of an individual is also to be defined. Accordingly one has to pick an option why he is a Resident. Point No. 1 is very clear that if you remain in India during a financial year for 182 days or more, you are having a status of Resident.
Point No. 2 says that if you have gone abroad, but during any FY you are in India for 60 days AND 365 days in a period of 4 years prior to that Financial year, even then you are a Resident as per Income Tax Act 1961 and your global income would be taxed accordingly.