A 'person resident in India' under FEMA generally requires presence in India for more than:

1. Section 2(v) of FEMA — a 'person resident in India' includes a person who has resided in India for MORE THAN 182 days during the preceding financial year, subject to exceptions. 2. Distinct from the Income-tax residency test under Section 6 IT Act. 3. Hence (C). _Source: ICAI BoS CA Inter Paper 2 — FEMA 1999_