Manipur HC: State Establishments Must Record Transgender Person’s New Name & Gender in Documents  ||  Delhi HC: Failure to Frame Counter Claim Despite Pleadings is Patently Illegal  ||  Mumbai Commission Holds Reliance Retail Liable for Defective AC Replacement Failure  ||  SC Orders ASI to Supervise Repair of Mehrauli’s Ancient Dargahs  ||  SC Reprimands Bihar IPS Officer for Affidavit Supporting Murder Convict  ||  SC Rejects Review Plea on WB SSC Jobs, Upholds Quashing of 25k Appointments  ||  SC Rejects Review Plea on WB SSC Jobs, Upholds Quashing of 25k Appointments  ||  Supreme Court Orders Haridwar Collector Inquiry into Maa Chandi Devi Trust  ||  SC Recommends Statutory Appeal Against DJ’s Compensation Orders  ||  SC Dismisses Petition Challenging 2024 Maharashtra Assembly Elections Over Bogus Voting    

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