Person resident in India' is identified as a person resident in India for more than 182 days during the preceding financial year in section 2(v) of FEMA, 1999, but does not include the following:
A person who has left India or who, in either case, remains outside India -
* For taking up work outside India
* For having a business or vocation outside India
For some other reason, his/her intention to remain outside India for an uncertain duration would be indicated in such circumstances.