A player is ruled to be in an offside position if he/she is nearer to the opponents’ goal line than both the ball and the second last opponent at the moment when the ball touches or is played by one of the team-mates.
However, if the player starts from their own half of the field of play when the ball is passed, or is level with the second last opponent or with last two opponents, then the player is deemed to be oneside. Also, offside rules don’t come into play during a goal kick, throw-in or a comer kick.
Being in an offside position is signaled by the assistant referee using the offside flag.
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