Residential status of “every other person” 62

In the case of an Indian citizen who leaves India during the previous year for the purpose of employment or who leaves India as a member of the crew of an Indian ship

(1) a. Presence for at least 182 days in

India during the previous year 2021-22 b. Not functional BASIC CONDITIONS AT A GLANCE

In the case of an Indian citizen or a person of Indian origin (who is abroad) who comes to India on a visit during the previous year In the case of an individual [other than that mentioned in columns (1) and (2)]

(2) a. Presence for at least 182 days in

India during the previous year 2021-22. b. Not functional† (3) a. Presence for at least 182 days in

India during the previous year 2021-22. b. Presence in India for at least 60 days during the previous year 2021-22 and 365 days during 4 years immediately preceding the previous year (i.e., during

April 1, 2017 and March 31, 2021).

ADDITIONAL CONDITIONS AT A GLANCE

i. Resident in India in at least 2 out of 10 years immediately preceding the previous year [i.e., he must satisfy at least one of the basic conditions, in 2 out of 10 immediately preceding previous years (i.e., during previous years 2010-11 and 2019-20)]. ii. Presence in India for at least 730 days during 7 years immediately preceding the previous year (i.e., during April 1, 2013 and March 31, 2020). 24.5 Clarification in respect of residency under section 6 - In order to avoid genuine hardship due to suspension of international flights, CBDT vide Circular No. 11/2020, dated May 8, 2020 has decided that for the purpose of determining the residential status under section 6 during the previous year 2020-21 in respect of an individual who has come to India on a visit before March 22, 2021 and –a. has been unable to leave India on or before March 31, 2021, his period of stay in India from March 22, 2021 to March 31, 2021 shall not be taken into account; or b. has been quarantined in India on account of outbreak of COVID-19 on or after March 1, 2021 and has departed on an evacuation flight on or before March 31, 2021 or has been unable to leave India on or before March 31, 2021, his period of stay from the beginning of his quarantine to his date of departure or March 31, 2021, as the case may be, shall not be taken into account; or c. has departed on an evacuation flight on or before March 31, 2021, his period of stay in India from

March 22, 2021 to his date of departure shall not be taken into account.