Residential status under FEMA: excluding the arrival day meant the 182-day stay requirement was not met.

Residence status under the Foreign Exchange Management Act depended on completing the 182-day stay requirement in India. Applying the General Clauses Act principle, the day of arrival was excluded when calculating the respondent's effective period of stay. The computation showed that the respondent had not completed 182 days in India and therefore was not a person resident in India under Section 2(v). On that basis, the order declining endorsement of seizure of the shares required no interference.

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Issues: Whether the respondent satisfied the 182-day stay requirement to be a person resident in India for purposes of Section 2(v) of the Foreign Exchange Management Act, 1999.

Analysis: The effective period of the respondent's stay in India was computed by excluding the day of arrival under the applicable principle of the General Clauses Act. The appellant had accepted the application of that principle where required. On that computation, the respondent had not completed 182 days in India.

Conclusion: The respondent was not a person resident in India under Section 2(v) of the Foreign Exchange Management Act, 1999; the order declining endorsement of seizure of the shares warranted no interference.

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