Due to outbreak of the pandemic Covid-19 virus, there are certain number of individuals who had come on a visit to India during the previous year 2019-20 for a particular period and intend to leave India before the end of previous year in order to maintain the status of non-resident or not-ordinarily resident in India. However due to the lockdown and suspension of flights they were unable to leave India and were forced to extend their stay in India.
In order to avoid genuine hardship to the assessee, CBDT vide its Circular no. 11 dated 08.05.2020 provided the following relaxations:
| Case# | Particulars | Clarification |
|---|---|---|
| Case -I | Assessee has come to visit India on or before 22.03.2020 and has been unable to leave India on or before 31.03.2020 | The period from 22.03.2020 to 31.03.2020 shall not be taken into account while determining the residential status. |
| Case -II | Assessee has been quarantined in India on or after 01.03.2020 and has been departed on an evacuation flight on or before 31.03.2020 | The period from beginning of his quarantine to his date of departure shall not be taken into account while determining the residential status. |
| Case -III | Assessee has been quarantined in India on or after 01.03.2020 and has been unable to leave India on or before 31.03.2020 | The period from beginning of his quarantine to 31.03.2020 shall not be taken into account while determining the residential status. |
| Case -IV | Assessee has come to visit India on or before 22.03.2020 and has been departed on an evacuation flight on or before 31.03.2020. | The period from 22.03.2020 to the date of his departure shall not be taken into account while determining the residential status |
Further, since the lockdown continues during the Financial Year 2020-21, a circular excluding the stay period shall be issued after the normalization of the international flight operations since it is not yet clear as to when the international flight operations will resume.
Source: CBDT Notification No. F.No.370142/18/2020-TPL