Under section 149 of the Companies Act, 2013 every company in India should have at least one director who is a resident in India, i.e. he has been in India in the financial year for at least 182 days in a year. This has been brought out by the Companies Act, 2013 w.e.f. 1st April, 2014.
Now in view of the covid pandemic, this requirement is relaxed for the financial year 2020-21. So even if a company does not or is not able to comply with the said provisions during the financial year 2020-21 it shall NOT be treated as non compliance.
MCA has clarified this vide their circular no. 36/2020 dated 20th October, 2020, which is available on the MCA site. i.e. http://www.mca.gov.in