F. No. 370142/1812020-TPL

Government ofIndia

Ministry of Finance

.Department of Revenue

Central Board of .Direct Taxes

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 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 for which the person is in India during a previous year or years preceding the previous year.

2. Relaxation for Previous Year 2019-20 Considering the COVID-19 pandemic and the resultant overstay of an individual who had come to India on a visit before 22nd March 2020, circular no II of 2020 dated 8th May 2020 was issued by the Central Board of Direct Taxes (the Board) under section 119 of the Act to avoid genuine hardship in such cases. It was clarified that for the purpose of determining the residential status lmder section 6 of the Act during the previous year 2019-20 in respect of an individual who has come to India on a visit before nnd March 2020 and:

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