Identify which of the following is not considered as 'Normal Resident' of India?

Option 1 -> An Indian citizen working in USA embassy in New Delhi is physically present in India, making them a normal resident of India.

Option 2 -> Indian government officials working in Indian embassies abroad are considered normal residents of India as they represent the home country on official duty.

Option 3 -> Indian diplomats on temporary official visits abroad remain normal residents of India as their visit is temporary and official in nature.

Option 4 -> An Indian working in a foreign company abroad for more than 1 year is not considered a normal resident of India as they have established residence in the foreign country.

Hence, Option 4: An Indian working in an American company located in New York for a period of more than 1 year -> According to the concept of normal residency, a person who stays abroad for more than one year for employment purposes (except government officials on official duty) ceases to be a normal resident of India and becomes a resident of the country where they are employed. Government officials and diplomats posted abroad remain residents of their home country, but private individuals working abroad for extended periods (>1 year) are considered residents of the host country for national income accounting purposes. -> correct