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of <h1>Indian Income Tax: Criteria for Determining Residential Status for Assessment Year 2015-16 Explained.</h1> The the criteria for determining the residential status of an individual for the assessment year 2015-16 under Indian Income Tax laws. An individual is considered a resident if they were present in India for at least 182 days during the previous year, or for 60 days in the previous year and 365 days over the four preceding years. Additional conditions include being a resident for at least two out of the ten preceding years and being present in India for at least 730 days over the seven years preceding the relevant year.
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