Who is Non -Resident
In terms of Regulation 2(vi) of FEMA 5, a Person resident outside India, who is a citizen of India or is a person of Indian Origin.
Indian Residents working abroad on assignment with Foreign Governments, Government agencies or in UNO and its affiliates IMF, IBRD etc and Government officials and other officials of PSU's deputed abroad or assignments or posted abroad to their own offices including Diplomatic Missions abroad.
A person of Indian Origin who is a citizen of any other country other than Bangladesh or Pakistan if
He/She at any point of time, held an Indian Passport
He/She or either of his/her parents or any of his/her grand parents was a citizen of India by virtue of Constitution of India or Citizenship act 1955 (57 of 1955)
The persons are a spouse of an Indian Citizen or a person referred to in sub clause b (i) or (ii) above.
Students going abroad for studies are treated as Non Resident Indians provided their stay abroad is for more than 182 days in the preceding financial year and their intention to stay outside India for an uncertain period when they go abroad for studies.