A person after 26 years stay in India, retired to England in April 2016 and returned to India on 15t

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A person after 26 years stay in India, retired to England in April 2016 and returned to India on 15th February 2020 to take up a salaried appointment. What is his residential status for the previous year 2019-20? Mr. B a citizen of India left for Germany for the first time on 15.09.2016 on a business trip. He returned to India on 05.06.2019. During his absence from India he maintained a dwelling house for himself in Calcutta. What will be his residential status for the assessment year 2020-21?

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For FY 19-20 he is non resident.

For AY 20-21 he is RNOR

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