Question:

Identify which of the following is not considered as ‘Normal Resident’ of India?

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A normal resident is someone who stays in India for more than 182 days in a year. Those living abroad for over 1 year are considered non-residents.
Updated On: Feb 3, 2025
  • An Indian citizen working in U.S.A. embassy located at New Delhi.
  • An Indian official working in the Indian embassy in China.
  • An Indian diplomat visiting Canada for a summit.
  • An Indian working in an American Company located in New York for a period of more than 1 year.
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The Correct Option is D

Solution and Explanation

- Normal Resident: 
A normal resident of India is defined as someone who resides in India for at least 182 days during the last financial year. 
- Option (D): An Indian citizen working abroad for more than 1 year is not considered a normal resident of India, as they are considered a non-resident for tax and other economic purposes. 
Conclusion: Option (D) is the correct answer as it represents someone working abroad for an extended period, thus not a "normal resident" of India.

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