When a person is termed as NRI
If a person is not a resident based on the below conditions, he is a Non-resident
An individual will be treated as a resident in India in any previous year if he fulfills any of the following two conditions:
- (a) he/she is in India in that year for period or periods amounting in all to 182 days or more, or
- (b) Having within the four years preceding that year been in India for a period or periods amounting in all to 365 days or more, and has been in India for 60 days or more in that year.