Understanding India's Income Tax Residential Status: Resident, Deemed Resident, or Non-Resident Classification Explained

An individual's residential status for income tax purposes in India can be classified as resident, deemed resident, or non-resident. A resident must meet one of two basic conditions: staying in India for 182 days or more in the relevant year, or 60 days in the relevant year and 365 days over the preceding four years, with exceptions for certain citizens. A resident can further be classified as ordinarily resident or not ordinarily resident based on additional conditions. Deemed residents are those with significant income in India but not taxed elsewhere. Non-residents do not meet the basic conditions. Special rules apply for Indian citizens working abroad or as ship crew members.