Can someone confirm the residential status for the following scenario (TY 2026–27)?
Facts:
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The individual was Resident and Ordinarily Resident (ROR) in TY 2025–26 due to an extended stay in India.
The individual had already left India for employment outside India in an earlier year and continued the same overseas employment. Therefore, the "leaving India for employment" relaxation is not being relied upon for TY 2026–27.
During TY 2026–27, the individual remained employed outside India, visited India only temporarily, and returned overseas after each visit.
Total stay in India during TY 2026–27: 121 days.
The individual Indian income during TY 2026–27 was below ₹15 lakh.
Individual Returned to India on Apr 1st week ( TY 2027 - 28 )
Understanding:
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Since the individual was an Indian citizen employed outside India and came to India on visits during TY 2026–27, the understanding is that the 182-day threshold for visiting Indian citizens applies. As the stay in India was less than 182 days, the individual may qualify as a Non-Resident (NR).
Query:
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Does the above interpretation hold even though the individual was ROR in the immediately preceding tax year?
Specifically, must the individual already have to be NRI in the previous tax year to qualify for the 182-day rule?
or
Is it sufficient that the individual was employed outside India during TY 2026–27, visited India only temporarily, and permanently returned only in TY 2027–28?