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Non-Resident Indians: Know The Basics
A non-resident Indian (NRI) is a citizen of India or a person of Indian origin who does not reside in India. An individual is considered to have been a resident of India in any previous year if he fulfilled any of the following conditions:
- If he has spent at least 182 days in India in the past year; OR
- If he has spent 60 or more days in India during the previous year and 365 days in the prior four years.
In the case of an Indian citizen or person of Indian origin who visits India during the year, the period of 60 days specified in (2) above shall be replaced with 182 days. A similar concession is also available to Indian citizens who left India in any previous year as crew members or for employment outside India.
Source: Income Tax Dept
Countries With The Most Number of NRIs
|United Arab Emirates
Source: Ministry of External Affairs