CA ipcc
449 Points
Joined October 2017
if he has stayed moe than 180 days outside india in the last year then he is a non resident in the current year.....i think the rule of minimum one director to stay india is for the purpose of asessment of residential stauts of the company since if all the directors are outside india then the place of effective management will be outside india and the residential staus of the company will be considred as non resident......