Under Section 2(v)(i) of the Foreign Exchange Management

Solution

Explanation:
Section 2(v)(i) of FEMA, 1999 defines "person resident in India" as a person who has resided in India for more than  182 days  during the course of the preceding financial year. However, the provision contains a specific carve-out even if a person fulfills the 182-day threshold, they are  excluded  from the definition if they have gone out of India: ​

• (a)  for or on taking up  employment outside India , or
• (b)  for carrying on  outside India a business or vocation , or
• (c)  for  any other purpose  in circumstances indicating intention to stay outside India for an  uncertain period