Q.Mr. Arjun Mehta, an Indian citizen, stayed in India for 190 days during the previous year 2025-26, for reasons unrelated to any employment abroad. Determine his residential status for Assessment Year 2026-27, stating the basic condition he satisfies.

The most straightforward way into Resident status is simply staying in India long enough during the year itself.

190 days is more than the 182-day threshold of Condition (a); no exception applies, and none is needed here since Condition (a) alone is met.

Under Section 6(1), Basic Condition (a) is satisfied if the individual is in India for 182 days or more during the relevant previous year. Mr. Mehta stayed in India for 190 days during the previous year 2025-26, which is more than 182 days, so Condition (a) is satisfied on its own. Since satisfying EITHER basic condition is sufficient, there is no need to even examine Condition (b) or any exception in this case — he is a Resident for AY 2026-27. (Whether he is further classified as ROR or RNOR would require applying the additional conditions of Section 6(6), which are not given in this question.)

Students sometimes feel obliged to also check Condition (b) even after Condition (a) is already satisfied — since EITHER condition is sufficient, once one is met there is no need to test the other.