Who is a resident?
As per section 6 of the Income-tax Act, an individual is deemed to be resident in India in any previous year if he satisfies any of the following conditions:
1. If he is in India for a period of 182 days or more during the previous year; or
2. If he is in India for a period of 60 days or more during the previous year and 365 days or more during the 4 years immediately preceding the previous year.
Who is a non-resident?
An individual is considered a non-resident for income tax purposes under the Income Tax Act, 1961, if neither of the following conditions is satisfied:
The individual has stayed for 182 days or more in India during the relevant financial year,
OR
The individual has stayed in India for 60 days or more during the relevant financial year and for 365 days or more during the four preceding financial years.
The 60-day condition is extended to 182 days for Indian citizens or Persons of Indian Origin (PIOs) residing abroad and coming on a visit to India.
Who is an expat?
“Expatriate in India” refers to a foreign national living and working in India without Indian citizenship.
Regardless of nationality, any income earned in India—whether through salary or services provided—is taxable under Indian law.