Analysis of Residence status for Individual under DTC (Standing Commitee Report)

  Clause 4 (1) of the Code deals with  residency of Individuals.

4(1) An individual shall be resident in India in any financial year, if he is in

India—

(a) for a period, or periods, amounting in all to one hundred and eighty-two days or more in that year; or

(b) for a period, or periods, amounting in all to—

(i) sixty days or more in that year; and

(ii)  three  hundred  and  sixty-five  days  or  more  within  the  four  years immediately preceding that year.

(2) The provisions of clause (b) of sub-section (1) shall not apply in respect of an individual who is—

(a) a citizen of India and who leaves India in that year as a member of the crew of an Indian ship; or

(b) a citizen of India and who leaves India in that year for the purposes of employment outside India.