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Q1. Who is a Non-resident Indian “NRI” ? » Global Indian Solutions

Q1. Who is a Non-resident Indian “NRI” ?

Generally a NRI is a person resident outside India who is a Citizen of India or is a Person of Indian origin, Overseas Citizen of India. However there are different definitions of NRI under FEMA and Income Tax Act.

Definition of NRI under FEMA:

Under the Foreign Exchange Management Act (FEMA), generally, a person is resident outside India if he is in India for less than 182 days during the course of the preceding financial year and also includes any person who stays abroad:

  • For the purposes of carrying out employment or any business or vocation;
  • Under circumstances indicating an intention to stay outside India for an uncertain duration;
  • Any Indian citizen deputed outside India for a temporary period in connection with employment for education