residential

An individual  is said to be resident  in india in any pervious  year if he ,

1)  Is in india in that year for a period or periouds amounting in all to  182  or more 

     or 

2)  Having within the four years preceding that year been in Indiafor a period or periods amounting in all to 365 days or more , is in india  for a period or periods amounting in all to 60 days or more in a year .