Residential status

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If Indian citizen leaves for employment outside side then basic condition B won't be checked, whether in order to determine residential status for subsequent year also only 182 days condition need to b checked??
Replies (3)

Note : Condition given in (2) above will not apply to an Indian citizen leaving India for the purpose of employment or to an Indian citizen leaving India as a member of crew of Indian ship or to an Indian citizen/person of Indian origin coming on a visit to India. A person is said to be of Indian origin, if he or any of his parents or grand-parents (maternal or paternal) were born in undivided India.

Yes, first condition is the only criteria to check residential status, in such case.

thank u sir

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