Strictly asserting, the term says non-resident refers only to the tax status of a citizen who, as per section 6 of the Income-tax Act of 1961, has not resided in India for a specified period for the purposes of the Income Tax Act.[8] The rates of income tax are different for persons who are "resident in India" and for NRIs. For the purposes of the Income Tax Act, "residence in India" requires stay in India of at least 182 days in a financial year or 365 days spread out over four consecutive years and at least 60 days in that year. According to the act, any Indian citizen who does not meet the criteria as a "resident of India" is a non-resident of India and is treated as NRI for paying income tax.