Residential status under fema

Wrong answer

yes even i think that but ICAI has given the answer as he is resident.

Refer https://resource.cdn.icai.org/36763rtpfinalmay2015-4.pdf

Q 21 and its solution. Please let me know your views whether the answer given by ICAI is correct or not

In my opinion question is asking about the residential status of office controled by Mr. Maurya. Residential status of Mr Maurya is being specified by the question itself as 'Resident outside India'. 

And Residential status of Office in India shall be 'Resident in India'