Residence in India determines tax status based on physical presence, place of effective management, and deemed residency. Residence in India for income tax purposes is determined by prescribed physical presence tests and by control and management: individuals are resident if present in India for specified periods or under extended multi year tests with special explanations for certain Indian citizens and persons of Indian origin; a deeming rule treats certain Indian citizens with substantial domestic income and no foreign tax liability as resident. Hindu undivided families, associations and companies are resident unless control and management are wholly outside India, and a company's residence also depends on its place of effective management.