One of my client who an NRI came to india on 28/02/2016.
In 2017-18 and 2018-19 he was out of india for a total of 180 days
He has received a sms regarding transaction of foreign remittance of Rs 1200000/- and term deposit of Rs 1 cr in 2018-19 and to file returns for 2018- 19 to be filed before 30th Sept on which SBI has not deducted tds since its NRE account
According to me since he satisfies the other condition of less than730 days in las t seven years he is Resident but not Ordinayr resident in India. Accordingly he can file returns and claim interest exempt under section 10(15)(iv)(fa)
Regards
Ca Deepa Ahire
Contact No 9920146994