I am (79 years old) in USA. My stay in India during 2016-17 was less than 182 days. The details of my stay in India in previous four years are:2015-16:365 days, 2014-15:182 days, 2013-14:198 days & 2012-13:166 days. Do I not satisfy the condition 2 to be called a Resident of India for 2016-17, condition 2 being “stayed in India for 365 days or more during the four preceding years and stays in India for atleast 60 days ( 182 days in case of an Indian citizen or a person of Indian Origin coming on a visit to India or 182 days in case of an Indian citizen going abroad for an employment ) during the previous year.”. I have been a permanent resident in India only. I require this clarification please to mention so in my ITR for AY 2017-18. Should I mention as Resident or Non-resident?
The first condition of identifying the NRI status will not make sense for you as the days are less than 182 days in FY 2016-17. However, may I know for how many days you stayed in India for FY 2016-17. Because to satisfy the second condition, there is also a rule that you must have stayed in India for FY 2016-17 for more than 60 days (which you not shared with me). Let me know, then I may be in a position to guide you.