The budget has turned out to be taxing for the non-resident Indian. Firstly, to be categorised a non-resident, an Indian now has to stay abroad for 240 or more in a year, against 182 previously. Secondly, a non-resident Indian, who is not taxed in the foreign country, will become taxable in India. Indian citizens will always be regarded as residents of India irrespective of their stay in India in the relevant financial year if they are not liable to pay tax in any other country or territory on account of their residence, domicile etc.