Residential status of certain individuals under Income-tax Act, 1961

Last updated: 05 March 2021

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The Indian Income-tax Act, 1961, determines an individual's residency based on their period of stay in India. Due to the COVID-19 pandemic, the Central Board of Direct Taxes issued relaxations for the previous year 2019-20. These relaxations apply to individuals who came to India before 22nd March 2020 and were unable to leave or were quarantined.

F. No. 370142/1812020-TPL Government ofIndia Ministry of Finance . Department of Revenue Central Board of .Direct Taxes New Delhi, 3rd March, 2021 Residential status of certain individuals under Income-tax Act, 1961 Section 6 ofthe Income-tax Act, 1961 (the Act) contains provisions relating to determination of residency of a person. The status of an individual, as to whether he is resident in India or a nonresident or not ordinarily resident, is dependent, inter-alia, on the period fo

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FAQ :

Section 6 of the Income-tax Act, 1961, contains provisions relating to the determination of an individual's residency status in India.

Relaxations were introduced to address genuine hardship caused by the COVID-19 pandemic, which resulted in individuals overstaying in India.

Individuals who came to India on a visit before 22nd March 2020 and were unable to leave India on or before 31st March 2020, or were quarantined in India due to COVID-19.

For individuals unable to leave India on or before 31st March 2020, their period of stay in India from 22nd March 2020 to 31st March 2020 shall not be taken into account for determining residential status.

If an individual was quarantined in India on or after 1st March 2020 and departed on an evacuation flight before 31st March 2020, or was unable to leave India by 31st March 2020, their period of stay from the beginning of quarantine to their departure date or 31st March 2020 will not be counted.