Upon fulfilling “ANY ONE” of the following two conditions (known as basic conditions), the person is said to be resident in India for the concerned Financial Year. The conditions are:

• Person has stayed in India for 182 days or more during the concerned F.Y.; or
• Person has stayed for 60 days or more during the concerned F.Y. and a total of 365 days or more during 4 years immediately prior to concerned F.Y.

Additional conditions:

The 2nd condition mentioned above (60 days & 365 days) doesn’t apply in case of

a. An Indian citizen who has left India for the purpose of employment in foreign, or

b. An Indian Citizen or person of Indian origin who comes to visit India.

Thus in these cases, if person stays in India for a period of 182 days or more in the concerned F.Y., he is said to be Resident in India.

In the case of Brett Lee

Brett lee’s residential status shall be determined in 2 steps:

Step 1: Total stay of Brett Lee in last 4 years preceding 2017-18 (Concerned F.Y.) is 400 days (i.e. 100 * 4) and his stay in F.Y. 2017-18 is 100 days. Therefore, since he has satisfied 2nd condition of the basic conditions, he is a resident in India.

Step 2: His total stay in India in last 7 years preceding F.Y. 2017-18 is 700 days (i.e. 100 * 7), he satisfies the 2nd condition of the additional conditions, hence he is Not-Ordinarily Resident (NOR) in India.

Thus, for AY 20118-19, Brett Lee shall be resident but Not Ordinarily Resident (NOR).