BASIC conditions (sec.6 (1)) :
An individual is said to be resident, if he satisfies at leastone of the following conditions:
He is in India in the previous year for a period of 182 days or more.
He is in India for a period of 60 days or more during the previous yearand 365 days or more during 4 years immediately preceding theprevious year.
: assessment year 1990-91 onwards
an Indiancitizen who leaves india during the previous year for the purpose of employment outside india or an indian citizen who leaves as amember of the crew of an Indian ship
182 DAYS. (Only a personof indian origin can take the benefit of this exception )