Hello Mr Sushant, thank you for your concern . Regarding this question first of all you need to understand the following provisions of Income tax act
Resident person with respect to an income-year means-
(1) in the case of an individual, an individual-
(A) whose normal place of abode is in Nepal;
(B) who is present in Nepal for 183 days or more in the 365
consecutive days, or
(C) who is an employee or an official of Nepal
Government posted abroad at any time during the income year;
Here the law specifies that person need to reside in Nepal for 183 days or more in 365 consecutive days it has not said income year. But in directives published by IRD it specifies as income year. So my answer will be based on the provisions mentioned in directives as directives provides necessary explanation and clarification regarding the provisions of the act.
According to the provisions the person will not be considered as resident in first year as he has only stayed in Nepal for 100 days. Further if he only stays in Nepal for 83 days in second year than also he is not considered to be resident for that year.