Individuals will be treated as residents only if the period of their stay during the relevant previous year amounts to 182 days.
In other words even if such persons were in India for 365 days during the 4 preceding years and 60 days in the relevant previous year, they will NOT be treated as resident.
(i) Indian citizens, who leave India in any previous year as a member of the crew of an Indian ship or for purposes of employment outside India, or
(ii) Indian citizen or person of Indian origin (A person is said to be of Indian origin if he or either of his parents or either of his grandparents were born in undivided India.) engaged outside India in an employment or a business or profession or in any other vocation, who comes on a visit to India in any previous year.
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