The taxability of a person changes based on their residential status. You should determine residential status for a financial year before filing your income tax return.
The residential status is different from the citizenship of a person. For instance, a person can be a citizen of India but not a resident. This will impact their taxability.
For income tax purpose there are 3 types of residential statuses:
- Ordinary Resident of India
- Resident but Not Ordinary Resident of India (RNOR)
- Non-Resident of India (NRI)