• Indian citizens who stay abroad indicating an indefinite period of stay outside India
• Indian citizens working abroad on assignments with foreign governments or government agencies or international or regional agencies like the UNO and IMF
• Officials of central and state governments and public sector undertakings deputed abroad on temporary assignments or posted to a branch or office (including diplomatic missions) abroad

A PIO is defined as:

• He/she, at any time has held an Indian Passport, or
• He or She, or either of his or her parents or grand parents has been a citizen of India by virtue of the Constitution of India or Citizenship Act, 1955 (57 of 1955) or
• He or she is the spouse of an Indian citizen or of a person of Indian origin (not being citizen of Pakistan or Bangladesh)

Overseas companies, partnership firms, societies and other corporate bodies, which are owned directly or indirectly to the extent of at least 60% by non-residents of Indian nationality or origin, and overseas trust in which at least 60% of beneficial interest is irrevocably held by such persons

Crewmembers of Indian nationality or Indian origin employed by foreign airlines or shipping companies, if they are based at foreign ports and reside abroad