Q. An Indian citizen leaving India during the previous year for employment purpose is saidto be resident if (Solved)
1. He has a house in India
2. He is in India in the previous year for a period of 182 days or more
3. He is in India for a period of 60 days or more during the previous year and for 365 or more days during 4 previous years immediately preceding the relevant previous year
4. His parents are Indian citizen.
- b. He is in India in the previous year for a period of 182 days or more