Defination of resident of india

As per Circular dated 25th June 2014, Resident Director means a Director who has stayed in India for a period of 182 days in a previous calander year. The Circular has validity with the Commencement of Act. ie. Commencement of section  149 i.e wef 1st April 2014.Calculated on proportiante basis. 182 days for 12 months. what would be total no of days for 9 months ?

182/12*9=137 days (aprox)

And for a newly incorporated Company it should have resident director at time of incorporation or within six months from date of Incorporation.