Under Section 6(1) of the Income -tax Act, an individual is said to be resident in India in any previous year if he:
1. he has been in India for at least 182 days during the previous year; or,
2. He has been in India for at least sixty days (60 days) during the previous year and for at least three hundred and sixty -five days (365 days) during the four years immediately preceding the previous year.
Following are the Exceptions to above conditions:
In the following two cases, second condition is not applicable, i.e., if condition (1) is satisfied then an individual is resident otherwise he will be non -resident:
i. the individual is a citizen of India, who leaves India in any previous year as a member of the crew of an Indian ship, or for the purpose of employment outside India, or
ii. The individual is a citizen of India or person of Indian origin engaged outside India (whether for rendering service outside or not) and who comes on a visit to India in the any previous year.
Therefore, in the above two exceptional cases, only the basic condition 1 needs to be checked. If it is satisfied, then the individual is treated as a resident, otherwise he will be treated as nonresident.
