Indicative. A person present 182+ days in the year, or 60+ days in the year and 365+ days in the preceding four years, is resident. A resident is ROR unless they fail the additional tests (resident in 2 of 10 prior years and 730+ days in 7), in which case RNOR. A non-resident or RNOR is taxed only on India-source income; an ROR is taxed on global income. A short-stay exemption (s.10(6)(vi)) and the DTAA may apply. Confirm with the treaty.