Clarification in respect of residency under Income-tax Act, 1961

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..... Clarification in respect of residency under Income-tax Act, 1961
News and Press Release
Dated:- 4-3-2021

The Central Board of Direct taxes (CBDT) has received various representations req .....

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..... uesting 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 b .....

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..... ut 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 Circula .....

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..... r, 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 furni .....

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..... sh 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 .....

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..... Taxation). Circular No.2/2021 can be accessed on www.incometaxindia.gov.in.
News - Press release - PIB .....

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