Clarification Issued Upon Residential Status Under Income-tax Act


The Central Board of Direct taxes (CBDT) has issued a circular regarding Clarification in respect of residency under Income-tax Act, 1961.

Accordingly, 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).

Such clarification has been issued keeping in view various requests 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.

Click here for official press release:


Income Tax Refund of Rs 1,93,455 Crore Issued till 15th February 2020

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