CBDT clarification on residency status of NRI whose stay in India got prolonged due to lockdown
CBDT has given relief on residency status to NRIs/foreign visitors whose stay in India got prolonged due to lockdown. Prolonged stay in India will be discounted. CBDT has issued Circular number 11/2020 dated 8th May, 2020 clarifying residential status u/s 6 of Income Tax Act wrt FY 2019-20.

Further, Circular for determining the residential status in such cases for Financial Year 2020-21 would be issued in due course, depending upon normalisation of/resumption of international flights.
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