A person who has gone out of India or who stays outside India for
Taking up employment outside India,
Carrying on a business or vocation,
Any other purpose in such circumstances as would indicate his intention to stay outside India for an uncertain period.
Indian citizens working abroad on assignment with Foreign Governments, Government Agencies or International/regional agencies such as United Nations Organization (UNO) and its affiliates, IMF, IBRD etc.
Government officials and other officials of public sector undertakings deputed abroad on assignment or posted abroad (including diplomatic missions) are considered as Non Resident Indians. A person of Indian Origin is a citizen of any country other than Bangladesh or Pakistan, if
He at any time held Indian Passport, or
He or either of his parents or any of his grand parents was a citizen of India by virtue of the constitution of India or the citizenship Act, 1955, or
The person is a spouse of an Indian Citizen or a person referred to in (a) or (b) above