An individual is said to be a resident in the tax year if he/she is: physically present in India for a period of 182 days or more in the tax year (182-day rule),  

Stay in India for the immediately 4 preceding years is 365 days or more and 60 days or more in the relevant financial year.

Example-  In the event an individual who is a citizen of India or person of Indian origin leaves India for employment during an FY, he will qualify as a resident of India only if he stays in India for 182 days or more. Such individuals are allowed a longer time greater than 60 days and less than 182 days to stay in India. However, from the financial year 2020-21, the period is reduced to 120 days or more for such an individual whose total income (other than foreign sources) exceeds Rs 15 lakh.