Came across this very interesting situation. A person was employed in Saudi Arabia from 1st April 2020 to 28 June 2020 (89 days) with a work visa and residency, and all. He continued to stay in Saudi Arabia until 10 Sep 2020 (~163 days), and then returned to India. After that, he left for Nepal, where he stayed for 15 days (through airport, so he has the stamps), followed by 15 days in Maldives in the same financial year.