Mr. A, Indian Citizen. He Join Infosys Co. (Indian Co.) from 1/4/2008. On 1/1/2010 he stays USA for service of Infosys Co. (Indian Co.) & Infosys Co. (Indian Co.) pay salary to Mr. A from 1/1/2010 upto 31/10/2011 and deducted TDS as per Income Tax Law in India. Mr. A also file return in USA as per USA law for the period 1/1/2010 to 31/12/2010 & also 1/1/2011 to 31/12/2011. On 1/11/2011 he came to India and stay in India upto 31/03/2012.
In the above situation, can Mr. A can file return & paid tax for the A. Y. 2011-12 & A. Y. 2012-13 in India and taken relief u/s 91?