Normal Residence of India
India defines a normal resident as an individual who has been residing in India for a substantial period. This includes Indian citizens as well as foreign nationals who have been living in the country for a specific duration. Normal residence status is important for tax purposes and determines an individual's tax liability in India.

Criteria for Normal Residence
- An individual is considered a normal resident if they have been in India for at least 182 days in a financial year.
- For individuals who have been in India for 60 days or more in a financial year and 365 days or more in the preceding four years, they are also considered normal residents.

Tax Implications
- Normal residents are subject to tax on their global income in India.
- They are required to file an income tax return and pay taxes on their income as per the tax slabs applicable.

Residential Status for Foreign Nationals
- Foreign nationals who qualify as normal residents are also subject to tax on their income earned in India.
- Their tax liability is determined based on their residential status and the source of income.

Benefits of Normal Residence
- Normal residents are eligible for certain tax benefits and exemptions available to residents in India.
- They can also avail of deductions and credits to reduce their tax liability.
In conclusion, understanding the criteria for normal residence in India is crucial for individuals to determine their tax obligations and benefits. It is essential to comply with the tax laws and regulations to avoid any penalties or legal issues.