Who is a resident or Ordinarily resident?

Residents and Ordinarily Residents are those who satisfy any one of the basic conditions and both of the following additional conditions -

Basic Conditions:

• In the relevant past year, he is in India for a period or periods amounting in all to at least 182 days.
• He is in India for 60 days or more during the relevant previous year and has also been in India for 365+ days during four previous years immediately preceding the relevant previous year.

Additional Conditions:

• He has been Resident in India for at least 2 out of 10 previous years immediately preceding the relevant previous year.
• He has been in India for 730 days or more during 7 previous years immediately preceding the relevant previous year.