He is not in India for 182 days or more during the relevant previous year

If yes then he is a non-resident then check the second condition

He is not in India for 60days or more during the previous year and he is not in India for 365 days or more during the 4 years prior to the previous year

If yes then he is a non resident

NRO A/c Re-designate it to Resident Account

FCNR A/c Hold upto maturity and then convert to Rupee A/c or RFC A/c

NRE A/c Re-designate it to Resident Account or transfer to RFC A/c

Income range in Rupees Tax percentage

Upto Rs. 1,80,000 Exempt

1,80,001 to 5,00,000 10%

5,00,001 to 8,00,000 20%

Above 8,00,000 30%