CA Student
15932 Points
Posted on 13 May 2019
He will be treated as resident in India only if the period of stay during the relevant P.Y. amounts to 182 days.
Second condition of Category A does not apply to him as he falls under the exception of Indian citizen engaged outside India who comes on a visit to India during the relevant P.Y.
Since he has been in India for less than 182 days during the relevant P.Y., he will be treated as Non-Resident in India.