Supreme Court: Amalgamating Company Loss Cannot be Set Off Against Amalgamated Income  ||  Supreme Court: Hostile Witness Deposition Admissible to the Extent it is Found Credible and Reliable  ||  SC Upholds Penalty on Bank For Delay in Cheque Presentation under Consumer Protection Act  ||  Karnataka High Court Orders Strict Statewide Implementation of Menstrual Leave Policy  ||  Delhi HC: Emergency Arbitrator Awards are Not Binding on Indian Courts in Interim Relief Proceedings  ||  Del HC Imposes ?10L Fine on Parle Agro For Non-Disclosure of Sales Revenue in Pepsico Trademark Case  ||  Supreme Court: Spouse Cannot Withdraw Consent for Mutual Divorce After Settlement Agreement  ||  Supreme Court Suspends PC Act Sentence of Former Minister Anosh Ekka, Flags Overlapping CBI Cases  ||  Supreme Court: Magistrate’s Probe Order Can’t be Quashed on Accused’s Defence  ||  Delhi High Court: No Adverse Inference if Handwriting Sample Refused Without Section 73 Disclosure    

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 2026 - All Rights Reserved