A person is said to be “resident” in India in any previous year if he (a) is in India in that year for an aggregate period of 182 days or more; or (b) having within the four years preceding that year been in India for a period of 365 days or more, is in India in that year for an aggregate period of 60 days or more. A “non-resident” is merely defined as a person who is not a “resident” i.e. one who does not satisfy either of the two prescribed tests of residence.