Residential status

Irrespective of the previous year you leave India, you would be considered as resident only if you are in India for a period of 182 days or more in the FY 2019-20. In respect of FY 2018-19, you would be considered as a resident as you were in India for a period exceeding 182 days.

Hi Prasanth,

1. For FY 2019-20, I referred to following text from explanation 1:

Explanation. 1—
for the purposes of employment outside India, the provisions of sub-clause (c)
shall apply in relation to that year as if for the words "sixty days", occurring therein, the
words "one hundred and eighty-two days" had been substituted ;
 

Please let me know the impact of word 'that year' in this statement

2. For FY 18-19, as I mentioned in the question, I was out of India from NOV 2017 to NOV 2018, so I was in India for less than 182 days, would that mean non resident?

Thank you for your response.

Please help.