income tax calculation

For income tax purpose......... he is Resident, Ordinery Resident.

A student going abroad for the first time will be an NRI if his stay in India during the fiscal year is less than 60 days.

The same will be the situation next year and subsequent years until he ceases to be in India for at least 365 days out of the preceding four fiscal years.

While his forex income --- stipend, fellowship, fees from moonlighting assignments, etc. -- is tax-free in India.

https://rbi.org.in/scriptttts/NotificationUser.aspx?Id=2763&Mode=0

Most Welcome........