Tax residency Circular for Individuals

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Last updated: 08 March 2021
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This circular clarifies the rules for determining tax residency for individuals under the Income-tax Act, 1961, particularly focusing on the financial year 2020-21. It addresses the impact of the COVID-19 pandemic, including relaxations for those who were unable to leave India. The document also explains 'tie-breaker' rules for resolving dual residency issues under Double Taxation Avoidance Agreements (DTAAs) and covers employment income taxation. It's essential reading for individuals navigating their tax residency status, especially those affected by travel disruptions.

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Tax residency circular for individuals effected due to COVID - 19 Pandemic. Source - https://www.incometaxindia.gov.in/news/residency-circular-02-of-2021.pdf #pdf
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Submitted by · Posted 08 March 2021 · Other files by Divyam Agarwal · Report
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