Question

Mr.lokesh was sponsored by a multinational company for some training in Germany. He left India on 2 June 2017 and came back to India on 31-3-2018....

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 information regarding his residential status of 4 years prior to the previous year..That he did not leave the country previously so..

during 1-4-17 to 31-3-18.. he jusT stayed for 63 days (april + may + 2days in june) days ..so he is not satisfying the first condition of 182 days..but he is satisfying the second condition..so he is a resident for the previous year 2017-18