Who is a resident in India?

If an individual stays in India for 182 days or more in a year, he is treated as resident in that year regardless of his citizenship or otherwise if he is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year, then also he is considered as a resident in India. These are the basic conditions. Must satisfy at least one of the basic condition and both of the additional conditions. Additional condition :

• He has been resident in India at least 2 out of 10 previous years (according to basic condition noted above) immediately preceding the relevant year.
• He has been in India for a period of 730 days or more during 7 years immediately preceding the relevant previous year.