Will a person holding Indian citizenship be treated as a resident in India for the purpose of charging Income-tax?

The Income-tax Law has its own set of provisions for determining the residential status of a person. Thus, while determining the residential status of a person under the Income-tax Law, the facts like Indian citizenship, Indian passport, etc., have no relevance. From the point of view of Income-tax Law, a person will be treated as a resident in India if he satisfies the criteria specified in this regard under the Income-tax Act.