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Fema
As I understand, unless an individual resides in India for >182 days in the preceding FY, he cannot be termed as a person resident in India. So I think the basic condition is to check whether the person is resident in India for >182 days in the preceding FY.
As per my understanding, it is that one person should reside in preceding financial year for more than 182 days in India so as to conder him as Resident in India. In the scenario refered by you, the person will be,
1. Resident outside India for the FY 2015-16 - Being resided in India for less than 182 days in FY 2014-15
2. Resident In India for the FY 2016-17 - as he has come to India for the purpose of taking up employement
Incase, the person has recided for more than 182 days in India, and left India for employment outside India, then he shall be considered as Resident outside India.
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