He will still be called a non-resident in India as he has satisfied both the conditions i.e. I) He has stayed for less than 182 days during the financial year 2005-06 and ii) Since he has not come to India during the last 4 years, the second condition will not apply at all Example 2: Assume in the example above that Mr. Shah has been coming to India regularly and his total stay during the last 4 y