Deemed residency rule for Indian citizens applies when Indian sourced income exceeds threshold and no tax liability exists abroad. An Indian citizen is treated as deemed resident where total income excluding foreign source income exceeds the legislated threshold and the person is not liable to tax in any other country; foreign source income excludes income from businesses controlled or professions set up in India, and 'liable to tax' denotes an existing income tax obligation under the other country's law, including those later exempted under that law.