An individual is considered a tax resident in India if they stay for 182 days or more in the current tax year, or 60 days or more coupled with how many days in the preceding 4 tax years?

As per the Income tax Act, the second basic condition for determining residency requires an individual to be in India for 60 days or more in the relevant year and 365 days or more during the 4 preceding tax years. An individual will be treated as a Resident in India in any previous tax year if he / she satisfies any of the following conditions: 1. If he / she is in India for a period of 182 days, or more during the previous tax year or 2. If he / she is in India for a period of 60 days or more during the previous tax year and 365 days or more for 4 years immediately preceding the previous tax year. An individual who does not satisfy both the conditions as mentioned above will be treated as Non-Resident in that previous year.