Question

Mr.Ganesh is a Indian citizen left India on 13 May 2017 for Japan for studies. He came back to India on 26 May 2018 Determine his residential status in the previous year 2017-18.

Answer 1

A person is said to be resident in India in any previous year if he fulfills these conditions -

1)He is in India for atleast 182 days
during previous year 

Or

2)He is in India for 60 days during the previous year and for atleast 365 during 4 years preceeding the previous year 

In this question,there is no information regarding his residential status of 4 years prior to the previous year....if he satisfies first condition.then he will be a resident in the previous year..

during 1-4-17 to 31-3-18.. he jusT stayed for 43 days (whole year except may for 13 days and April 30 days) days ..so he is not satisfying the first condition of 182 days..and also the second condition..so he is not a resident for the previous year 2017-18

Answer 2

as per income tax act 1961 (sec 6)

A person is said to be resident in India in any previous year if he fulfills these conditions -
1)He is in India for atleast 182 daysduring previous year 
Or
2)He is in India for 60 days during the previous year and for at least 365 during 4 years preceding the previous year .

If any of the condition satisfied he said to be resident of India . however none of the conditions satisfied he said to be non resident .

analysis and conclusion

in the year 17-18
he stayed in India = 1st apr - 13 th may 
                              =30 days +13 days 
                               =43 days 

he stayed in India only 43 days , where any of the condition satisfied therefore hes non resident .

Hope its useful..!