(13)A person is not ordinarily resident in India in any tax year, if that person is—(a)an individual who has been, or a Hindu undivided family, whose manager has been––(i)a non-resident in India in nine out of the ten tax years preceding that year; or(ii)in India cumulatively for seven hundred and twenty-nine days or less in seven tax years preceding that year; or(b)a citizen of India or a person of Indian origin,––(i)whose total income excluding income from foreign sources exceeds fifteen lakh rupees during the tax year, as mentioned in sub-section (5); and(ii)who has been in India cumulatively for one hundred and twenty days or more but less than one hundred and eighty-two days during the tax year; or(c)a citizen of India who is deemed to be resident in India under sub-section (7).
