You are considered to be a resident in India, under the law in the following conditions:
- Residence in India for a period amounting to 182 days or more in total.
- You have been in India for 365 days or more in any of the four years preceding the year of assessment, plus is living in India for 60 or more days in the current financial year.
- Similarly, every person is a resident of India with regard to the previous year, unless the management of his affairs is situated completely out of India.
- A person will be deemed ‘not ordinarily resident’ in India if he has not been residing in India for 9 out of 10 years preceding the year of assessment.
A HUF (Hindu Undivided Family), firm or association is said to be resident in India, unless its management is situated completely out of India for the year of assessment. In case of a Hindu Undivided Family, you are a resident if:
- the manager of the HUF has not been residing in India for 9 out of 10 years before the year of assessment, or
- In the preceding 7 years, the manager has been living in India for 729 days or lesser.