Being resident or non resident is a question that has to be answered in relation to each financial year separately.In simple words,if a person stays for 182 days in a year in India,he is a resident.For furthur details,you may check the provisions of Sec 6 of the Income Tax Act 1961.If he is resident in India,he has to pay tax in India for income accruing or received anywhere in the world.So any gift can be given out of this income only after paying all taxes pertaining to such income,whether in India or abroad.For the period he is non resident,he will not have to pay tax on such income which accrues or is received by him outside India.It makes no difference whether he gifts the income to parents or brings it in India and keeps that money with himself.
