Due to lockdown, NRI days not completed

murari aiesec (9 Points)

15 April 2020  
Hello Sir/Ma'am

My brother is working on Indian flagged ship(Marchant Navy). he need 7 more days to get NRI status. his income is exempt under Sec 10 if he work 182 days or more on ship out of India, now due to lockdown he didn't able to complete these remaining 7 days. results a huge amount of TDS applicable on his income. Is there any relief or any section where any relaxation he can claim. please guide us.