Chapter No. 03 - RESIDENTIAL STATUS OF AN ‘INDIVISUAL’
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In the case of an Indian Citizen who leaves India during the previous year for the purpose of employment (as a member of the crew of an Indian Ship)
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In the case of an Indian Citizen or a person of Indian origin who comes on a visit to India during the previous year.
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In the case of an individual [other than that mentioned in column (1) and (2)]
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( 1 )
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( 2 )
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( 3 )
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(a) Presence of at least 182 days in India during the previous year 2014-2015.
(b) Non-functional
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(a) Presence of at least 182 days in India during the previous year 2014-2015.
(b) Non-functional
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(a) Presence of at least 182 days in India during the previous year 2014-2015.
(b) Presence of at least 60 days in India during the precious year 2014-2015 and 365 days during 4 years immediately preceding the relevant previous year (i.e. during April 1, 2010 and March 31, 2014.)
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ADDITIONAL CONDITIONS AT A GLANCE
- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year (i.e. 2004-05 to 2013-14].
- Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year (i.e. during April 1, 2007 and March 31, 2014.)
Dated: 11-8-2015
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