A taxpayer would qualify as a resident if he satisfies one of the following two conditions and some additional conditions. Such individuals are allowed a longer time greater than 60 days and less than 182 days to stay in India. If you meet any of the first set of conditions and both the additional conditions, you shall be considered a resident in India. Since you have spent seven months in India, you are likely to be resident in India for the last financial year. Gifts given to certain relatives are exempt from tax, and brother is included in such a list of relatives, as per the tax law.

Source: Mint September 14, 2020 17:14 UTC