Person resident in India Means:

Person residing in
India for more than An office, branch or An office, branch or
one hundred and agency in India agency outside India
eighty-two days owned or controlled owned or controlled
during the course of by a person resident by a person resident
the preceding outside India in India
financial year

For or on taking up employment

outside India, or
A person
who has
gone out of
India or who
the course of the preceding
and eighty-two days during
Person residing in India for

stays outside
more than one hundred

India, in
but does not include

For any other purpose, in such

either case- circumstances as would indicate
financial year

his intention to stay outside

India for an uncertain period

A person
who has
come to or
stays in
India, in
either case,
otherwise
than