If you fullfill this criteria you will be liable to contribute tax in India straight away
and
if your period of stay is 60 days in previous year and you stay 365 days or more in preceding 4 years then also you will come under this ambit of income tax
[CLICK ON THE PICTURE BELOW TO SEE THE CHART]
Important points to be kept in mind are
Residential status is always determined for the Previous Year because the assessee has to determine the total income of the Previous Year only. In other words, as the tax is on the income of a particular Previous Year, the enquiry and determination of the residence qualification must confine to the facts obtaining in that Previous Year.
If a person is resident in India in a Previous Year in respect of any source of income, he shall be deemed to be resident in India in the Previous Year relevant to the Assessment Year in respect of each of his other sources of Income. [Section 6(5)]
Relevant Previous Year means, the Previous Year for which residential status is to be determined
It is not necessary that the stay should be for a continuous period.
It is not necessary that the stay should be at one place in India.
Both the day of entry and the day of departure should be treated as the day of stay in India
Presence in territorial waters in India would also be regarded as stay in India.
A person is said to be of Indian Origin if he or either of his parents or any of his grand parents was born in undivided India [Section 115C]
Offcial tours abroad in connection with employment in India shall not be regarded as employment outside India.
A person may be resident of more than one country for any Previous Year.
Citizenship of a country and residential status of that country are two separate concepts. A person may be an Indian national/Citizen but may not be a resident in India and vice versa.
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Source: quora.com
