As per the PROVISIONS of Income TAX Act residential status of an INDIVIDUAL is categorized as RESIDENT and Non Resident.

Under Section 6(1), an individual is said to be resident in India in any previous year if he satisfies any one of the following basic conditions:

1. He is in India in the previous year for a period of at least 182 days.
2. He is in India for a period of at least 60 days during the RELEVANT previous year and at least 365 days during the four years preceding that previous year.

The above provisions are applicable only to those who are residents of India irrespective of their nationality otherwise they are included in Non resident.

As per the provisions of Income Tax Act residential status of an individual is categorized as Resident and Non Resident.

Under Section 6(1), an individual is said to be resident in India in any previous year if he satisfies any one of the following basic conditions:

The above provisions are applicable only to those who are residents of India irrespective of their nationality otherwise they are included in Non resident.