Residential status

Must be present 182 or more during the FY.
he did not qualify the basic condition. he is non resident.
1-4-2019 to 22-09-2019 = 175 days.

 

Mr. Raman is Non-Resident as he left India for the purpose of Employment outside India and he did not reside in India for 182 days in AY 2020-21.

As per Income Tax Act, 1961 if any person leaves India for the purpose of employment then he needs to satisfy only one condition to be declared as resident i.e. he needs to live in India for at least 182 days in the relevant previous year.

Mr. Raman did not reside atleast 182 days in previous year as he left India for employment therefore he is not considered as resident in AY 2020-21
However If he is
resident of India previous 9 years out of 10 previous years or reside in India 765 days in 7 previous years then he will be considered as Resident but not ordinary resident i.e (RNOR) AY 2020-21.

Thank you.