Who is a Resident?
As per section 6 of the Income-tax Act, an individual is deemed to be resident in India in any previous year if he satisfies any of the following conditions:
1. If he is in India for a period of 182 days or more during the previous year; or
2. If he is in India for a period of 60 days or more during the previous year and 365 days or more during the 4 years immediately preceding the previous year.
Who is a Non-Resident?
An individual residing abroad is defined as a Non-Resident in a Financial Year under the Income Tax Act if his stay does not exceed 181 days.
Who is an Expat?
An expatriate in India is someone who comes to live in India and is not a citizen of India. Even though the expatriate is a citizen of a foreign country, any income which is earned by him/her in India shall be taxable in India. This income may have been earned by working in India or by providing services in India,