Residence in India

A person is considered to have resided in India in any prior year if:-

(a) is present in India throughout that year for one or more stretches totalling at least 182 days; or

(c) has spent a total of three hundred and sixty-five days or more in India within the four years before that year, and spends a total of sixty days or more in India that year. 

If it's a person,

 (i) being an Indian citizen, leaving India in a prior year as a crew member of an Indian ship as defined by clause (18) of section 3 of the Merchant Shipping Act of 1958 (44 of 1958), or for the purpose of recruitment outside India, the requirements of subclause (c) shall apply with regard to that year as if the words "sixty days," occurring therein, had been substituted with the words "one hundred and eighty-two days";

  (ii) If you are an Indian citizen or a person of Indian ancestry who travelled to India in a prior year while living outside of India, the rules of clause (b) will apply to that year as if the words "sixty days" had been replaced with "one hundred and eighty-two days." The phrase "sixty days" occurring there had been changed to "one hundred and twenty days" if the person's total income, excluding income from overseas sources, had exceeded fifteen lakh rupees during the preceding year.

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The time or periods of stay in India for the purposes of this clause must be decided in the manner and subject to the circumstances as may be prescribed in the instance of an individual who is an Indian citizen and a member of the crew of a foreign-bound ship departing India.

Regardless of what is stated in clause (1), a person who is an Indian citizen and whose total income, excluding that from foreign sources, exceeded fifteen lakh rupees during the prior year shall be deemed to have been a resident of India during that year if he was not subject to taxation in any other country or territory due to his domicile, residence, or any other similar factor.

For the avoidance of ambiguity, it is therefore announced that this article shall not apply to anybody who is considered to have resided in India in the preceding year according to the aforementioned clause.

A Hindu undivided family, business, or another group of people is considered to have been a resident of India in any prior year, with the exception of cases where the control and administration of their businesses were entirely located outside of India during that year.

A business is deemed to have been a resident of India in any prior year if:-

(i) the business is Indian; or

(ii) India is where it is effectively managed in that year.

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