- A person residing in India for more than one hundred and eighty-two days during the course of the preceding financial year but does not include -
- A person who has gone out of India or who stays outside India, in either case.
- For or on taking up employment outside India.
- For carrying on outside India a business or vocation outside India.
- For any other purpose, in such circumstances as would indicate his intention to stay outside India for an uncertain period.
- A person who has come to or to stay in India, in either case, otherwise than:
- For or on taking up employment in India.
- For carrying on in India a business or vocation in India.
- For any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period.
- Any person or body corporate registered or incorporated in India.
- An office, branch, or agency in India owned or controlled by a person resident outside India.
- An office, branch, or agency outside India owned or controlled by a person resident in India.
Explanation - Section 2(u) clarifies that a person includes -
- An individual.
- A Hindu undivided family.
- A company.
- A firm.
- An association of persons or a body of individuals, whether incorporated or not.
- Every artificial juridical person, not falling within any of the preceding sub-clauses.
- Any agency, office, or branch owned or controlled by such person.
- A person who has gone out of India or who stays outside India, in either case.