When an individual will be resident of India?

An individual will be resident in India.
An individual may either be a resident in India or non resident in India.  If he is resident in India, resident may be two types:
      (1)    Ordinarily resident
     (2)    Not ordinarily resident
An individual will be resident in India if he fulfill the any one of the following two conditions :
a)    He is in India for a period in all to 182 days or more in the relevant previous year.
b)    He is in India for 60 days or more during the relevant previous year and has been in India for 365 or more during four P.Y. immediately preceding the relevant P.Y.

Exceptions : In three cases the period of 60 days in condition NO.2 shall be substituted by 182 days from the A.Y 1983-84 onwards. The three cases are as follows:

i)    For the purpose of employment outside India.
ii)    Member of the crew of an Indian ship.
iii)    Person of Indian origin who being outside India, comes on a visit to India in any previous year. 

(a)    An individual is said to be resident and ordinary resident in ;India if he satisfies both the following conditions.
(i)    he has been resident in India for at least 2 out of 10 P.Y.
(ii)    he has been in India for 730days or more during 7 P.Y immediately proceeding the relevant P.Y.
    If the assessee is not fulfilling the following conditions, then he is not called ordinary person.

    Non resident in India : An individual is said to be anon resident, if he is not a resident in India if none of the conditions is satisfied
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