Residence in India rules determine tax residency by physical presence, domicile status, and income-based residency tests. Residence for tax purposes is determined by physical presence and deeming rules: individuals meeting specified presence tests are residents unless excluded by employment or crew exceptions; citizens or persons of Indian origin visiting India face adjusted presence thresholds where higher non-foreign-source income applies; certain citizens not liable to tax abroad with significant non-foreign-source income are deemed resident. Companies and other persons are resident unless control and management is wholly outside India, and a company is resident if incorporated in India or if its place of effective management is in India.