This definition applies to – An Indian Citizen or Person of Indian Origin (PIO) who is outside India, comes on a visit to India and has Indian Income + Foreign incomes from a business controlled or a profession set up in India NOT exceeding Rs. 15 Lakhs during the previous year.
- An individual is a resident in India if he is in India for a period of 182 days or more during the previous year
This definition applies to – An Indian Citizen or Person of Indian Origin (PIO) who is outside India, comes on a visit to India and has Indian Income + Foreign incomes from a business controlled or a profession set up in India exceeding Rs. 15 Lakhs during the previous year.
- An individual is a resident in India if he is in India for a period of 182 days or more during the previous year.
An individual is deemed to be a Resident but not Ordinarily Resident (R but not OR) in India if he is in India for a period of 120 days or more but less than 182 days during the previous year AND 365 days or more during the four years preceding that previous year.
