As I understand, from tax perspective, I am resident if:
(a) Spent 182 days or more in India for that FY
OR
(b) (Spent 60 days or more in India for that FY) and (365 days or more in India in last 4 years)
Exemption for (b):
Indian citizen who left India for work in Abroad
Confusion in portals / CA for exception:
(1) Indian citizen who left India for work in Abroad IN THAT FY
OR
(2) Indian citizen who left India for work in Abroad IN ANY PREVIOUS FY
Scenario for me:
- Left India to work abroad: April 16, 2016
- Came back to India for good: December 31, 2018
Am I resident (For FY 2018-19) from tax perspective considering the above exception?