DEFINITIONS

NON-RESIDENT INDIAN
A person resident outside India who is a citizen of India or is a person of
Indian origin.
PERSON RESIDENT IN INDIA
(a A person residing in India for !ore than "#$ da%s during the course
of preceding financia& %ear 'ut does not inc&ude(
(" A person who has gone out of India or who sta%s outside
India) in either case -
*or or on ta+ing up e!p&o%!ent outside India) or
*or carr%ing on outside India a 'usiness or ,ocation outside
India) or
*or an% other purpose) in such circu!stances as wou&d
indicate his intention to sta% outside India for an uncertain
period.
($ A person who has co!e to or sta%s in India) in either case)
otherwise than -
for or on ta+ing up e!p&o%!ent in India) or
*or carr%ing on in India a 'usiness or ,ocation in India) or
*or an% other purpose) in such circu!stances as wou&d
indicate his intention to sta% in India for an uncertain period.
(' An% person or 'od% corporate registered or incorporated in India.
(c An office) 'ranch or agenc% in India owned or contro&&ed '% a person
resident outside India.
(d An office) 'ranch or agenc% outside India owned or contro&&ed '% a
person resident in India.
PERSON RESIDENT O-TSIDE INDIA
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A person who is not resident in India.
PERSON O* INDIAN ORI.IN
A citizen of an% countr% other than /ang&adesh or Pa+istan) if
0e 1 she at an% ti!e he&d Indian Passport2 or
0e 1 she or either of his parents or an% of his grand parents was a citizen
of India '% ,irtue of the constitution of India or the citizenship Act) "3442
or
The person is a spouse of an Indian citizen or a person referred to in
su'-c&auses a'o,e.
Note: Persons going a'road for studies are treated as Non-Resident
Indians (NRIs.
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