An individual is considered as a Resident in India under the Act if:-
1. He stays in India for 182 days or more in a FY; or
2. He is in India for 60* days or more in a FY and for 365 days or more in preceding 4 FYs.
*However, the condition of stay of 60 days is extended to 182 days for:
1. Member of the crew of an Indian Ship leaving India
2. Indian citizen leaving for purpose of employment
3. PIO or Citizen of India being outside India, having come on a visit to India