An Indian citizen who stays abroad for employment / carrying on business or vocation outside India or stays abroad under circumstances indicating an intention to stay abroad for an uncertain duration is a non-resident. (Persons posted in U.N. Organizations and Officials deputed abroad by Central / State Governments and Public Sector undertakings on temporary assignments are also treated as non-residents). Non–resident foreign citizens of Indian Origin are treated on par with non-resident Indian Citizens (NRI's) for the purpose of certain facilities.

a)	Indian citizens who stay abroad for employment or for carrying on business or vocation or any other purpose in circumstances indicating an indefinite period of stay abroad
b)	Indian citizens working abroad on assignment with foreign government agencies like United Nations Organization (UNO), including its affiliates, International Monetary Fund (IMF), World Bank etc.
c)	Officials of Central and State Government and Public Sector Undertaking deputed abroad on temporary assignments or posted to their offices, including Indian diplomatic missions, abroad.