(7)Irrespective of the provisions of sub-sections (2) to (6), an individual shall be deemed to be resident in India for a tax year, if he––(a)is a citizen of India;(b)is not liable to tax in any other country or territory due to his domicile, residence, or similar criteria; and(c)has total income exceeding fifteen lakh rupees during such tax year (other than the income from foreign sources).
