CBDT gives clarification on residential status of individuals stuck in India due to COVID-19 outbreak

Last updated: 09 May 2020

Clarification in respect of residency under section 6 of the Income-tax Act, 1961 Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. The status of an individual as to whether he is resident in India or a non-resident or not ordinarily resident,

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