When can income of a non resident exempt even if he becomes resident in India ?

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Any income accruing to an individual outside India, in a financial year from a source other than a business controlled in or a profession set up in India, if the individual—
(a) has been a non-resident in India in nine out of ten financial years preceding that financial year; or
(b) has during the seven financial years preceding that financial year been in India for less than seven hundred and thirty days

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