1. Resident Leaving India For the First Time
(a) If you are going to another country for the purpose of employment, plan in such a way that you do not spend more than 181 days in India in that year. For example, if you are leaving in near future, then if you leave on or before September 28, 2008, then you will be non-resident in India for 2008.
(b) If you are going out of country for business or profession (but not for employment), then to become non-resident in the relevent year, you must not spend more than 59 days in that year, if in the preceding four years you have been in India for a period of 365 days or more.

2. Coming to India for Visit or Otherwise
(a) Non-resident Indian (NRI) and Person of Indian Origin. If you are coming to India for business or profession or otherwise, make sure not to spend more than 181 in India in the relevant year to keep your non-resident status.

Thus if an NRI or person of Indian origin enters India on or after 2nd October, 2008 and stays till 27th September, 2009, then he is non-resident for both the financial years 2008-09 and 2009-10.

(b) Foreign National. If you did not stay in India for more than 354 days, then you can stay in India for 181 days without becoming resident in India.

3. In India for 182 Days or More
If you are an Non-resident Indian (NRI) and are coming to India and you stay in India is 182 days or more in the relevant year, then you are resident for that year. However, you can be Resident but not Ordinary Resident if
(i) You were non-resident in India in nine out of the ten previous years preceding that year, or
(ii) During seven previous years preceding that year, you have been in India for a period of, or periods amounting in all to, less than 723 days.