NRIs can be defined as:
- Indian citizens who stay in a foreign country for employment
- Indian citizens carrying on their businesses or vocations
- Indian citizens abroad for any other purpose in the circumstances indicating a definite intention to stay outside India for an indefinite period NRIs can also be:
- Indian citizens working abroad on assignment with foreign governments or international agencies
- Officials of central and state government and public sector undertakings deputed abroad on temporary assignments or posted to their offices abroad
- Indians who have settled abroad permanently or gone abroad on immigration
Non-resident Indians become residents of India once they come back to India to engage in employment, for carrying on any business or vocation, or for any other purpose indicating a definite intention to stay in India for an indefinite period.