You are an Indian Resident for a financial year if both the following conditions are fulfilled:
- Stayed in India for at least 182 days (6 months) during the financial year or
- Stayed in India for at least 60 days (2 months) during the previous year and have stayed for at least 365 days (a year) during the last four years.
However, if you are an Indian Citizen working abroad or a member of a crew working on an Indian ship then the first condition does not apply to you. Therefore, if you spend at least 182 days in India during the financial year, you are a resident India.
Residents will be taxed differently in India compared to NRIs and Not Ordinary Residents.