For an individual to be deemed to be resident in India in any previous year one of the condition is:
1
If he is in India for a period of 182 days or more during the previous year.
2
If he is in India for a period of 180 days or more during the previous year.
3
If he is in India for a period of 181 days or more during the previous year.
4
If he is in India for a period of 360 days or more during the previous year.