RULE OF RESIDENCE
Resident status for Individual means:
a)In case of citizen of India who leaves India for employment outside India or as member of crew of Indian ship if he is in India for 182 days or more during previous year
b)In case of citizen of India who being outside India comes on visit to India if he is in India for 182 days or more during previous year
c)In any other case , if he is India for 182 days or more or is In India for 60 days or more in current PY and for 365 days or more in preceding 4 PYs
Resident status for Individual means:
a)In case of citizen of India who leaves India for employment outside India or as member of crew of Indian ship if he is in India for 182 days or more during previous year
b)In case of citizen of India who being outside India comes on visit to India if he is in India for 182 days or more during previous year
c)In any other case , if he is India for 182 days or more or is In India for 60 days or more in current PY and for 365 days or more in preceding 4 PYs
