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Who is a Non-Resident in accordance with Income Tax Act, 1961

Section 6 of Income Tax Act, 1961

A person is treated as a Resident in India if he satisfies any one of the following basic conditions during a financial year:

  1. He is in India for 182 days or more during the relevant previous year; or
  2. He is in India for 60 days or more during the relevant previous year and has been in India for 365 days or more in the 4 preceding years.

⚠️ However, for Indian citizens and Persons of Indian Origin (PIO) visiting India, the 60-day condition is replaced by 182 days (with certain exceptions introduced by amendments).

If an individual does not satisfy any of the above conditions, he is treated as a Non-Resident (NR) under the Act.


👉 In short:

  • Resident = Stays in India for the prescribed number of days.
  • Non-Resident = Fails to meet the prescribed stay conditions.



Taxability of Income of a Non-Resident