Special Cases: Only Basic Condition 1 (182 days) Applies
## Three Special Cases Where Only Basic Condition 1 is Applicable
In these three cases, Basic Condition 2 (60 + 365 days) is NOT applicable — only the 182-day rule applies. This effectively makes it harder to become a Resident, giving relief to certain individuals.
### Case 1: Indian Citizen Leaving India for Employment Outside India
The person must be an Indian citizen.
He must leave India during the P.Y. for the purpose of employment outside India.
→ Only BC1 (182 days) applies.
### Case 2: Indian Citizen as a Crew Member of an Indian Ship
The individual is an Indian citizen who is a crew member of an Indian ship.
He leaves India during the P.Y. on an eligible voyage.
→ Only BC1 (182 days) applies.
Special Day-Counting Rule: Days from the date the Continuous Discharge Certificate (CDC) is signed on joining the ship up to the date it is signed on leaving the ship are EXCLUDED from the stay in India.
### Case 3: Indian Citizen or Person of Indian Origin (PIO) Visiting India
An Indian citizen or PIO who is outside India and visits India during the P.Y.
Whose total income (other than from foreign sources) is up to ₹15 lakh.
→ Only BC1 (182 days) applies. (See separate lesson for the ₹15 lakh+ case — 120-day rule.)
### Eligible Voyage (for Case 2)
A voyage undertaken by a ship for carriage of passengers or freight in international traffic where the voyage is:
Origin
Destination
Any port in India
Any port outside India
Any port outside India
Any port in India
Worked example
### Example 1
Example: Mr. R, an Indian citizen, left India on 15th September 2025 for employment in Dubai. He stayed in India from 1st April to 15th September 2025 = 168 days. Is he a Resident?
Solution: Since he left for employment, only BC1 applies. 168 days < 182 days. → Non-Resident.
### Example 2
Example: Mr. S, an Indian citizen, is a crew member of an Indian ship. CDC was signed on joining on 10th May 2025 and signed on leaving on 20th December 2025. Days from 10 May to 20 Dec (225 days) are excluded. Remaining days in India = 365 - 225 = 140 days. Since only BC1 applies and 140 < 182, → Non-Resident.
⚠️ Common exam mistakes
Applying BC2 to Indian citizens leaving for employment — only BC1 applies.
Including CDC voyage days in stay calculation for crew members.
Forgetting that the relaxation is available only to Indian citizens (not foreign nationals) leaving for employment.
Confusing 'leaves India' with 'going abroad on a business trip' — leaving must be for employment.
Bare-Act text Explanation 1 to Section 6(1) · Income-tax Act, 1961 · click to expand
Explanation 1.—In the case of an individual,— (a) being a citizen of India, who leaves India in any previous year as a member of the crew of an Indian ship or for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words 'sixty days', occurring therein, the words 'one hundred and eighty-two days' had been substituted; (b) being a citizen of India, or a person of Indian origin, who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply…