Q.Mrs. Sunita Rao, an Indian citizen employed in India throughout the year (no citizen-exception applies to her), stayed in India for 55 days during the previous year 2025-26. During the four years 2021-22 to 2024-25 (immediately preceding 2025-26), she stayed in India for 380 days in total. Determine her residential status for AY 2026-27, cross-checking your answer using both parts of Condition

Condition (b) has two separate requirements joined by AND — both legs must be checked independently before combining them.

No exception applies to Mrs. Rao, so the ordinary basic conditions govern.

Checking Condition (a): 55 days is far short of 182 days — fails.

Checking Condition (b), leg by leg (cross-check): the 60-day leg requires presence in India for 60 days or more in the previous year — Mrs. Rao stayed only 55 days, so this leg FAILS on its own. The 365-day leg requires 365 days or more in the preceding four years — her 380 days clears this leg comfortably. Because Condition (b) requires BOTH legs to be satisfied (joined by AND), failing even one leg — here, the 60-day leg — means Condition (b) fails as a whole, regardless of how comfortably the other leg is met. …

Cross-check by testing each leg of Condition (b) independently, rather than only checking the 365-day leg — this is …

Seeing that the four-year total (380 days) clears 365 days and concluding 'Resident' without separately checking the 60-day leg of Condition (b) — both legs are joined by AND, s …