Residential Status - Solved Problem

Mr.Kumar an Indian citizen leaves India on 20.04.2016 and returns on 10.05.2018 from France .
Calculate his residential status for the assessment year 2017-18.

Soln:
Current previous year 1.4.2016 - 31.3.2017

April = 20 days , In remaining months he is out of India.

He is not satisfied the condition mentioned in Sec 6(1)(a) or (b). Hence, he will be the non resident for the current assessment year 2017- 18.