A normal resident of a country is a person or institution that normally resides in a country and whose center of economic interest **** in that country.
It includes the following:
(i) All production units operating in the country;
(ii) Nationals and the foreign nationals who stay for more than a year in the country;
(iii) Nationals who have gone abroad but returned within a year;
(iv) Nationals working in the foreign embassies and international institutions located in the country;
(v) Students and patients of a country who have gone abroad and stay there even for more than a year.
