(1) The residential status
of a person leaving India will be determined us under:
If a person leaves India for the purpose
of employment, business or for any other purpose that
indicates his intention to stay outside India for
an uncertain period; then he becomes a non resident
from the day he leaves India for such purpose.
(2) The residential status of a person
returning to India will be determined us under:
If a person comes to India for the
purpose of employment, business or for any other purpose
that indicates his intention to stay in India for
an uncertain period ; then he becomes a resident from
the day he comes to India for such purpose.
In the definition, stay for a period
of 182 days is also stated. However, in our opinion,
the period of stay does not affect determination of
status as stated in (1) and (2)
Thus if a person comes as a tourist,
or for any purpose (not for employment or business
in India), AND , he comes for a fixed or certain period
of time he will be a non-resident.
The Term NRI, Generally, means a non-resident
who is either an Indian Citizen residing outside India
and includes Foreign Citizen of Indian origin residing
defines a person of Indian Origin (PIO) as a person,
being a citizen of any country (a) who at any time
held an Indian Passport or (b) a person who himself
or either of his parents or any of his grand parents
were citizens of India by virtue of the Constitution
of India or the Citizenship Act, 1955, or (c) spouse
of an Indian citizen or (d) spouse of a person covered
under (a) or (b) above. However, the citizens of Bangladesh,
Pakistan, Sri Lanka, Afghanistan, China, Iran, Nepal
and Bhutan are not considered as PIO even if they
satisfy the above conditions under FEMA for different
purposes under different regulations.
In specific complex facts, we request
you to send us e-mail.