Has not stayed in India for 730 days or more in 7 financial years preceding that year, than although a Resident, he will be treated as "Resident but Not Ordinarily Resident"
The returnee NRI was "Non Resident" as defined under the Income Tax Act, 1961, i.e. if his stay in India did not exceed 181 days in the preceding years OR
his stay in India has not been 60 days or more in that year, AND in the preceding 4 years, his total stay in India has not been 365 days or more before the date of return,
It is important to note that the day of arrival and the day of departure are both included in number of days of stay in India.
