Are you asking in the context of income tax ?
An individual is said to be a resident if:
His stay in the previous year is atleast 182 days
OR
His total stay in india in 4 previous years just preceding the relevant previous year is 365 days or more and his stay in relevant previous year is not less than 60 days
Unless he is the member of crew of any indian ship,or has left india for business or profession or job outside india, etc.
CAclubindia
