Problem of residential status

if the person finally comes to India on may 16, 2010 and does not leave thereafter then he is a resident for the A.Y. 2011-12 as his stay in India exceeds 182 days. So the status is resident and ordinary resident for the A.Y. 2011-12

FY           stays in India                                                                      RS

8-9         more than 60 days but less than 182 days                  falls in exception visit  NR

9-10      146 days                                                                              falls in exception visit NR

10-11    more than 182 days                                                         do not falls in exception permanent NR

No need to calculate exact no days.

See for the PY 2007-08 and earlier He is a resident and ordinarily resident (ROR)

Reason  He leaves india for the first time on 20 sep 2008

For PY 2008-09 he is Non resident

Reason The condition of 60 days gets extended to 182 days as he is given a concession for leaving india for employment

No of days of stay in india

April         30

May          31

june          30

july            31

aug           31

sept           20 (DATE OF LEAVING TO BE INCLUDED AS TIME OF DEPARTURE NOT SPECIFIED)

TOTAL      173

For AY 2011-12 I.E. PY 2010-11

He is a resident and ordinarily resident

Reason  he stayed in india for   365-30-15= 320 days i/e more than 182 days