A person joined a company in UK in September 2020 after doing jobs in Indian companies in NCR before that. Due to lockdown in UK he came to India in December 2020 for WFH and again joined it in UK in April 2021. Thus he can't be categorised as an NRI as per FEMA/ IT Act.
Which ITR he has to fill and exemptions allowed on his foreign income. Please advice in details.