SEO Sai Gr. Hosp.
211624 Points
Posted on 22 July 2018
A taxpayer would qualify as a resident of India if he satisfies one of the following 2 conditions :
a. Stay in India for a year is 182 days or more or
b. Stay in India for the immediately 4 preceding years is 365 days or more and 60 days or more in the relevant financial year
An individual satisfying neither of the conditions stated in (a) or (b) above would be an NRI for the year.
More details Refer:: residential-status