The Indian fiscal year runs from 1 April to 31 March.
An individual is liable to pay taxes in India based on his/her tax residency during a fiscal year. Tax residency is dependent on the stay of the individual in India, irrespective of the purpose of such stay. An individual can be a Resident and Ordinarily Resident (ROR), Resident but not Ordinarily Resident (RNOR) or Non-Resident (NR) in a year.
If an individual arrive in India for the first time, he will be NR/RNOR for the first two fiscal years. Generally, a person who spends more than 181 days in India during a fiscal year and more than 729 days in India in the previous 7 years will be an ROR for that fiscal year. The tax residency of an individual will determine the scope of income liable to be taxed in India.