Who is called as 'NON RESIDENT INDIAN (NRI)' ?

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'Non-Resident India (NRI)' means a person resident outside India who is a citizen of India or is a person of Indian origin;

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As per Indian Income Tax Act, 1961, any Indian person staying outside India more than 182 days is considered as NRI (Non-Resident Indian).

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Categories of NRIs:

•  Indian citizens who stay abroad for employment or for carrying on a business or vocation or for any other purpose in circumstances indicating an indefinite period of stay outside India.

•  Indian citizens working abroad on assignments with foreign Governments/government agencies or International/Regional Agencies like the UNO,IMF,World Bank, etc.

• Officials of the Central and State Governments and Public Sector Undertakings deputed abroad on temporary assignments or posted to their offices (including Indian Diplomatic Missions) abroad. 

 

Person residing outside India means:

A person who has gone out of India or who stays outside India,in either case.

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Person of Indian Origin (PIO): includes a person,being a citizen of any country other than Pakistan and Bangladesh who:

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• held an Indian Passport at any time. or

• himself or either of his parents or any of his grand parents were citizens of India, or

• is a spouse of an Indian citizen, or

• is a spouse of a person covered under (i) or (ii) above.