Rajasthan HC Directs State to Not Take Coercive Steps Against Meat Shop Owners  ||  Gujarat HC Grants Leave to Complainant under Section 12 Despite Completion of Inquiry  ||  Kerala HC: Can’t Liberally Construe Benefit of S. 14 Limitation Act Just to Save a Lis  ||  Delhi HC: Absence of Deceased’s Train Ticket Cannot Negate Legitimacy of Compensation Claim  ||  Supreme Court Outlines Essential Components of Valid Legal Notice  ||  Rajasthan HC: Arbitral Award Beyond Express Terms of Contract is Patently Illegal  ||  Delhi High Court Passes John Doe Order in Favour of Sadhguru  ||  SC: Law Does Not Require that a Fact Requires to be Proved on Absolute Terms Bereft of all Doubts  ||  SC Issues Notice on Plea Against NCLAT Mandating Committee of Creditors Nod for CIRP Withdrawal  ||  SC: Wife Remaining Unmarried after Divorce Entitled to Maintenance Reflecting her Standard of Life    

Clarification in respect of residency under Income-Tax Act, 1961- (Press Information Bureau) (03 Mar 2021)

MANU/PIBU/0915/2021

Direct Taxation

The Central Board of Direct taxes (CBDT) has received various representations requesting for relaxation in determination of residential status for previous year 2020-21 from individuals who had come on a visit to India during the previous year 2019-20 and intended to leave India but could not do so due to suspension of international flights. The matter has since been examined by CBDT.

In this context, Circular No. 2 of 2021 has been issued by CBDT today. Vide the said Circular, it has been provided that if any individual is facing double taxation even after taking into account the relief provided by the relevant Double Taxation Avoidance Agreement (DTAA), he/she may furnish the specified information by 31st March, 2021 in Form -NR annexed to the said Circular. This form is to be submitted electronically to the Principal Chief Commissioner of Income-tax (International Taxation).

Tags : CLARIFICATION   RESIDENTIAL STATUS   RELAXATION  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved