Calculating 182 consecutive days for Taxation in Malaysia

I came to Malaysia in August 2019 for a job opportunity.
In November 2019, I went back to India for a social leave of 13 Days.

Now, as far as I understand from my employer, since I did not complete 182 days in 2019, I will have to complete them in 2020 and from 1st January, 2020 it counts as day 1.

Now, I plan to go back to India again in April, 2020 for a 13 Day social leave.
So, these 13 days will count as separate 13 Days for 2020 or will they be counted with the 13 Days leave I had taken earlier in 2019 ?
I am really confused on this. Please help.

You would become a tax resident if you are on a visa and you reside in Malaysia for 182 days or more in any given year. You did not in 2019.

"an individual is resident in Malaysia for the basis year for a particular year of assessment if –
(a) he is in Malaysia in that basis year for a period or periods amounting in all to one hundred and eighty-two days or more;"

It doesn't have to be consecutive days...and the period of absence can be of any length of time. But it must be in THAT calendar year.

Where the issues of consecutive days and periods outside the country come into play is when you are attempting to link a year in which your period of residency is less than 182 days to a "qualifying year". So you will start counting on Jan 1st and hopefully will accrue enough days for 2020.

If you do that it may be possible to link your 2019 months to your 2020 year.The way to do this is to have no more than 14 days that would break up your 2019 period with your consecutive 182 days in 2020. Thus if you take 13 days off in March or April you cannot have more than one additional day outside the country until July 15th. Then you can link 2019 to 2020.

See example 8 Hughes (pp. 9)

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