Ans:- In Indian Citizen who stays abroad for employment / carrying on business or vocation outside India or stays abroad under circumstances indicating an intention for an uncertain duration of stay abroad is a non resident. (Persons posted in U.N. organizations and official deputed abroad by Central / State governments and Public Sector undertaking on temporary assignments are also treated as Non- resident). Non-resident foreign citizens of Indian Origin are treated on par with non-resident Indian Citizens (NRIs) for the purpose of certain facilities. For the purpose of availing of the facilities of opening and maintenance of bank accounts and investments in shares / securities in India. A foreign citizen other than citizen of Pakistan or Bangladesh is deemed to be of Indian origin, if He, at any time, held an Indian passport, or He or either of his parents or any of his grant parents was citizen of India by virtue of the constitution of India Citizenship Act, 1955 (57 of 1955). Note- Spouse not being a citizen of Pakistan or Bangladesh) of an India Citizen or of a person of Indian origin is also treated as a person of Indian origin for the above purpose the bank accounts are opened or investments in share/ securities in India are made by such persons only jointly with their NRI spouses. For Investments in immovable properties a foreign citizen other than citizen of Pakistan, Bangladesh, Afghanistan, Bhutan, Sri Lanka or Nepal is deemed to be of Indian origin if he held an Indian passport at any time or he or his father or his parental grand-father was a citizen of India by virtue of the constitution of India or the Citizenship Act, 1955.