The document discusses residential status rules in India for income tax purposes. It defines an individual as a resident if they spend 182 days or more in India in a year, or 60 days in the current year if they spent 365 days in the last 4 years. However, this 60 day rule is extended to 182 days for Indian citizens who leave India for employment abroad. The document examines two cases. In the first case, an employee deputed to the UK was found to be non-resident as they spent less than 182 days in India, even though they were not unemployed prior to leaving. In the second case, another employee deputed abroad was also found to be non-resident based on the 182 day rule for leaving India