An individual is a tax resident in India in case of either of the below two conditions are satisfied.
a. Where his stay in India in the financial year is 182 or more days or
b. Where his stay in India in the financial year is 60 days or more and aggregate stay during the immediately preceding four year exceeds 365 days. 60 days will be replaced by 120 days in case in case of an individual
who is an Indian citizen or of Indian origin and whose total income from India exceeds 15 lacs.
The condition (b) will not be applicable in case of the following:
i) In case of an Indian citizen, who leaves India as a member of the crew of an Indian Ship or for the purpose of employment outside India
ii) In case of an Indian citizen or person of Indian origin, who is residing outside India and comes on a visit to India in any previous year. Further, irrespective of the above conditions, an Indian citizen,
whose total income from India exceeds 15 lacs and he is not paying taxes in any other country/territory by reasons of his domicile or residence or any similar reason, would be deemed to be a resident of India