Residential status of certain individuals under IT Act, 1961

Last updated: 03 March 2021

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This document provides a clarification on determining an individual's residential status under Section 6 of the Income-tax Act, 1961. It addresses the impact of COVID-19 related travel disruptions on residency for the previous years 2019-20 and 2020-21. The circular explains how periods of stay in India might be excluded for calculating residency, especially for those stranded due to the pandemic. It also details the tie-breaker rules under Double Taxation Avoidance Agreements (DTAAs) to resolve dual residency issues. This is essential reading for individuals who may have experienced unusual stays in India due to travel restrictions and need to understand their tax residency status.

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Circular No.2 of 2021 - Residential status of certain individuals under IT Act, 1961 #pdf

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Submitted by Aruhi · Posted 03 March 2021 · Other files by Aruhi · Report

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