CA Final
1615 Points
Joined September 2010
Residential Status

(a) Condition of [Sec 6(1)]
i. An individual must be in India for atleast 182 days during previous year.
Or
ii. An individual must be in India for at least 365 days during 4 years.
And
Atleast 60 days during previous years.
The following are exemption for condition of [Sec 6(1)] ii
a. An Indian citizen leaving India for employment.
b. An Indian citizen leaving India as a crew member.
c. A person of Indian origin @ coming on a visit.
@ A person is deemed to be of Indian origin if he or either of his parents or any of his grandparents was born in Undivided India.
(b) Conditions of [Sec 6(6)]
i. An Individual must be a resident in India for atleast 2 out of 10 previous years immediately preceding previous years.
And
ii. An Individual must be in India for atleast 730 days during 7 previous years preceding previous year.
Also Refer
/articles/all-about-income-tax-7342.asp