My US based son, stayed in India for 68 days during F.Y. 2018-19. During last Four years, He hasn't stayed in India for total of 365 days, and has not stayed for more than 59 days in any year, except last F. Y. 2018-19.
What will be his resident status during F.Y. 2018-19 ?
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.
CAclubindia
