RESIDENT INDIAN

Under Section 2(p) of the Foreign Exchange Regulation Act, 1973 "person resident in India " means -

(i).a citizen of India, who has, at any time after the 25th day of March, 1947, been staying in India, but does not include a citizen of India who has gone out of, or stays outside, India in either case -
• for or on taking up employment outside India, or
• for carrying on outside India a business or vocation outside India, or
• for any other purpose, in such circumstances as would indicate his intention to stay outside India for an uncertain period.
  
  (ii). a citizen of India, who having ceased by virtue of paragraph (a) or paragraph (b) or paragraph (c) of sub-clause (i) to be resident in India, returns to, or stays in India, in either case -
• for or on taking up employment in India, or
• for carrying on in India a business or vocation in India, or
• for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period.
  
  (iii). a person, not being a citizen of India, who has come to, or stays in, India, in either case -
• for or on taking up employment in India, or
• for carrying on in India a business or vocation in India, or
• for staying with his or her spouse, such spouse being a person resident in India, or for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period
• a citizen of India, who, not having stayed in India at any time after the 25th day of March, 1947, comes to India for any purposes referred to in paragraphs (a), (b), and (c) of sub-clause or having come to India stays in India for any such purpose and in such circumstances.

Explanation: A person, who has, by reason only of paragraph (a) or paragraph (b) or paragraph (d) of sub-clause (iii) been resident in India, shall, during any period in which he is outside India, be deemed to be not resident in India:"