Quick Summary
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, is dependent,inter-alia,on the period for which the person is in India during a year. Various representations have been received stating that there are number of individuals who had come on a visit
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FAQ :
The CBDT has clarified rules on determining an individual's tax residency status in India for the financial year 2019-20, specifically for those stranded due to COVID-19.
Individuals who visited India before March 22, 2020, and were unable to leave by March 31, 2020, due to the COVID-19 lockdown, or were quarantined, will benefit.
For those unable to leave by March 31, 2020, the period from March 22, 2020, to March 31, 2020, is not counted. For quarantined individuals, the period from quarantine to departure or March 31, 2020, is excluded.
It was issued to avoid genuine hardship for individuals who inadvertently became Indian tax residents due to being unable to leave India because of the COVID-19 outbreak.
Yes, a further circular will be issued after international flight operations normalise to address the determination of residential status for the financial year 2020-21.
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