Q.

An individual is said to be resident in India if

A. He has a house in India
B. He is in India in the previous year for a period of 182 days or more
C. He is in India for a period of 30 days or more during the previous year and for 365 or more days during 4 previous years immediately preceding the relevant previous year
D. His parents are Indian citizen.
Answer» B. He is in India in the previous year for a period of 182 days or more
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