It depends on the residential status of the person check what period your friend was in India during the previous year basis the below rules plus there is Double taxation avoidance agreement between India and other countries so depends on the treaty.
There are 3 types of residents that we will explain here for your understanding.
Based on this, you will be able to determine your Residential Status.
Type-1: RESIDENT (ANY OF 1 OR 2)
1. If your stay in India is 182 days or more during previous year
2. If your stay in India is 60 days or more in Previous year and 365 days or more during 4 years preceding to previous year.
BUT IN CASE
-
where a person leaves for employment or
-
where a resident who leaves India as a member of Crew of Indian ship or
-
where an Indian Citizen who is abroad comes to India for a visit
The period of stay would be 182 days instead of 60 days in the previous year as per above point #(2)
Type-2: NON RESIDENT
If a person does not satisfy any of [ (1) and (2) with exceptions} conditions then he will be Non-Resident (NRI).
Type-3: RESIDENT BUT NOT ORDINARILY RESIDENT
1. If your stay in India is 182 days or more during previous year
2. If your stay in India is 60 days or more in Previous year and 365 days or more during 4 years preceding to previous year.
BUT IN CASE
-
where a person leaves for employment or
-
where a resident who leaves India as a member of Crew of Indian ship or
-
where an Indian Citizen who is abroad comes to India for a visit
The period of stay would be 182 days instead of 60 days as per point#(2)
AND
3. If you are a resident in India has been at least 2 out of 10 years preceding to previous year;
4. If your stay in India has been 730 days or more out of 7 years preceding to previous year.
Ø If you satisfy any one from (1) & (2) and satisfy both (3) & (4) then your status will be Resident and Ordinarily Resident (ROR);
Ø If you satisfy any one from (1) & (2) and satisfy one or none from (3) & (4) then your status will be Resident but Not Ordinarily Resident (RNOR).
