The Full form of NRI is Non-Resident Indian. A NRI is a person who is an Indian citizen (born in India) but has migrated to another country. Work, education, residence or any other purpose may be the reasons behind his migration. These are Indian people living in other countries. According to definition, “a person who stays away from the country (India) for more than 182 days in a calendar year is termed as “Non-Resident Indian”. The rates for income tax are different for such a person. A NRI will hold the passport of India and posses the citizenship of India. NRI is also termed as overseas or expatriate Indian. The Indian staff working in U.N.O. and officials deputed abroad by Central or State Government are treated as Non-Resident Indian. India has the second largest NRIs in all over the world after China, according to the ministry of Overseas Indian Affairs. There are three main categories of NRIs: Indian citizens who stay abroad for education, employment, to carry a business, or for vacation, other is Indian citizens who work abroad in foreign Government agencies like IMF ( International Monetary Fund), UNO (United Nations Organizations), World Bank etc. and last one is officials of Central or State Government and Public Sector undertaking working abroad.