Relaxation in determining the residential status under section 6 of the Income-tax Act,1961 on account of COVID-19
In order to avoid genuine hardship to Assessees on account of COVID-19 outbreak, the CBDT, in exercise of powers conferred under section 119 of the Act, has decided that for the purpose of determining the residential status under section 6 of the Act during the previous year 2019-20 in respect of an individual who has come to India on a visit before 22nd March, 2020 and:
- has been unable to leave India on or before 31st March, 2020, his period of stay in India from 22nd March, 2020 to 31st March, 2020 shall not be taken into account; or
- has been quarantined in India on account of Novel Corona Virus (Covid-19) on or after 15th March, 2020 and has departed on an evacuation flight on or before 31st March, 2020 or has been unable to leave India on or before 31st March, 2020, his period of stay from the beginning of his quarantine to his date of departure or 31st March, 2020, as the case may be, shall not be taken into account; or
- has departed on an evacuation flight on or before 31st March, 2020, his period of stay in India from 22nd March, 2020 to his date of departure shall not be taken into account.
Really very happy to say, your post is very interesting to read. I never stop myself to say something about income tax. Get the Ontario Trillium Benefit at accufile.ca.
ReplyDeleteThe context of this content is really good. Thank you for sharing this type of awareness with us. In this article, you shared much informative knowledge on multiplication activities. Take look at this tooaccounting for ebay sellers . Thanks!
ReplyDeleteSuch beautifully written. And the information provided is very useful. Thanks for sharing such an informative and interesting article. Check this out too tax returns accountants.Thanks!
ReplyDelete