Resident but not ordinarily resident

To determine category – resident or non-resident or Residents but not ordinary, you may apply the following tests:

Resident

A Resident is one who falls into either of these two categories:
Is in India for 182 days in the year or more, OR
In the preceding four years was in India for 365 days or more, and in the current tax year is in India for a total of 60 days or more
This applies to citizens of any nationality. However the period of 60 days in the second clause above will be extended to 182 days for those who fall into one of these two categories:
an Indian citizen who left India in any year for employment outside India, OR
an Indian citizen or a foreign citizen of Indian origin (NRI), who is outside India, comes on a visit to India
Non-Resident
A tax assessee is non-resident if he or she is not a Resident as-per the section above.

Resident but Not Ordinarily Resident
A Resident is “not Ordinarily Resident” if one fulfils either of these two conditions:
Has been a Non-Resident in India for 9 out of 10 preceding years, OR
During the 7 preceding years been in India for a total of 729 days or less

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