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Determination of residential status after returning from abroad

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After leaving India for employment abroad for the first time on 23rd Aug 2019 an individual returned to India in Nov 3 2020 and stayed India thereafter and never left. His resident status for AY 2021-22 is. ....
Replies (2)
Non resident for F.Y 20-21 , A.Y 21-22 .
Effect of individual spending less than 182 days in India - If an individual has spent less than 182 days in India
during a previous year and was outside India for purposes of employment, then regardless of his being in India for
365 days or more during four preceding previous years, he cannot be treated as a resident of India - Anurag
Chaudhary, In re [2010] 190 Taxman 296 (AAR - New Delhi).

https://www.pwc.in/services/tax/news_alert/2010/pdf/pwc_news_alert_22_february_2010_anurag_chaudhary.pdf

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