Residence in India rules define tax residency by physical presence and by place of control and management.

An individual is resident in India if present in India aggregating one hundred and eighty-two days or more in the year, or if present for a shorter specified period in the year coupled with a requisite aggregate presence across the four preceding years; exceptions exclude certain Indian citizens and persons of Indian origin visiting from abroad, crew members of Indian ships, and those leaving for employment abroad. A company is resident if Indian or if its place of control and management is situated wholly or partly in India; other persons are resident if their place of control and management is so situated.

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