CBDT relaxes ‘residency’ norms for individuals stranded in India owing to Covid-19 lockdown

The status of an individual whether he is a resident or non-resident or not ordinarily resident, is dependent on the period for which the person is in India during the previous year & preceding previous years. In view of sudden lockdown & suspension of international flights, CBDT has relaxed residency norms for individuals stranded in India who has come to India before 22^nd March, 2020 and:

1. has been unable to leave India on or before March 31, 2020. Their period of stay from March 22 to March 31, 2020, shall not be taken into account.

2. has been quarantined in India on account COVID-19 on or after March 1, 2020 & have departed on evacuation flights on or before March 31, 2020. Their period of stay from the beginning of quarantine to the date of departure of March 31, as the case may be, shall not be taken into account.

3. has departed on an evacuation flight on or before March 31, 2020. Their period of stay in India from March 22, 2020 to their date of departure shall not be taken into account.

Above relaxation has been brought by CBDT Circular No. 11 of 2020 8th May, 2020