Non resident definition under income tax act

Under the Income-tax Law, an individual will be treated as a resident in India for a year if he satisfies any of the following conditions (i.e. may satisfy any one or may satisfy both the conditions):

(1) He is in India for a period of 182 days or more in that year; or

(2) He is in India for a period of 60 days or more in the year and for a period of 365 days or more in 4 years immediately preceding the relevant year.

If an individual does not satisfy any of the above conditions he will be treated as non-resident in India.

Thank you Sir for your clarification. However I had read a clarification somewhere wherein it states that if a citizen or Person of Indian Origin who being outside India and comes on a visit during the previous year then condition 2 does not apply.

Is that correct? In that case only requirement would be that the person should not be in India for 182 days.

Could you clarify the same?

Appreciate the feedback

Any clarifications?

Please refer explanation 1 (b) to sub section 1 of section 6 of Income Tax Act, 1961.
Read clause (c) for above mentioned persons as 182 days instead of 60 days.
Hence for the above mentioned persons, if he is not in India for 182 days in a previous year, both clause (a) and (c) are not satisfied. He become a Non - resident for the assessment year.

Thanks for the clarification Mr Pradeep.

Hence for a Indian citizen or person of Indian origin based overseas the only condition that applies for the Non Resident status is that he/she should not be in the country for 182 days or more. No other clauses would apply,  Is that right?