(1)An individual is said to be resident in India in any previous year, if he-(a)is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or(b)[* * *] [ Sub-Clause (b) omitted by Act 14 of 1982, Section 3 (w.e.f. 1.4.1983).](c)having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.[Explanation [1.] [Substituted by Act 36 of 1989, Section 3, for Explanation (w.e.f. 1.4.1990).] - In the case of an individual, -(a)being a citizen of India, who leaves India in any previous year] [as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or] [Inserted by Act 12 of 1990, Section 4 (w.e.f. 1.4.1990).] [for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted; [Substituted by Act 36 of 1989, Section 3, for Explanation (w.e.f. 1.4.1990).](b)being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115-C, who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words] [one hundred and eighty-two days] [ Substituted by Act 32 of 1994, Section 5, for " one hundred and fifty days" (w.e.f. 1.4.1995).][had been substituted.] [Substituted by Act 36 of 1989, Section 3, for Explanation (w.e.f. 1.4.1990).][Explanation 2. - For the purposes of this clause, in the case of an individual, being a citizen of India and a member of the crew of a foreign bound ship leaving India, the period or periods of stay in India shall, in respect of such voyage, be determined in the manner and subject to such conditions as may be prescribed.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
