I am confused in interpretation of Definition of Person Resident in India (PRI).
If the deciding test is of 182 days so if a person is Resident for less than 182 he should be directly considered as “Person Resident Outside India” irrespective of anything. So how come in Flowchart by Institute further specifies if person is resident for less than 182 days, check for the reason whether he has come in India for specified purpose.
Because it’s a negative list and the deciding factor isn’t 182 days . Other factors are also playing a part as FEMA has a role for allowing various finances
Go through above image, whole PRII Concept will get cleared