A person is a resident of India according to Income Tax Act 1961 if:- He/she is in India for 182 days or more in the previous year He/she is in India for 60 days or more in the previous year and 365 days or more in the years immediately preceding the previous year If an Indian Citizen or person of Indian origin comes on a visit to India or if and Indian citizen is going abroad for employment during the previous year, then in the second condition 60 days is replaced by 182 days. Person of Indian origin is a person who or whose parents or grandparents were born in any region of Undivided India. A company is a resident of India if the company is Indian or during the previous year, the control or management was situated in India.