Taxability of salary received from abroad

From What Date  this or  last  year   he is in Dubai (U.A.E) and receiving  Salary form Dubai  Company ?. 

IT means  he left  India somewhere in  DECEMBER 2019 . What  about  IT return for  F.Y 2019-20 , Is it filed ?. Because in the year 19-20 he is resident  Indian for  Income Tax purpose . 

So  ,  He is in India  only  91 Days  in F.Y 19-20 A.Y 20-21  and therefore  he is  Non resident  Indian in A.Y 20-21