8th May 2020, Income Tax Department announced :-
Ministry of Finance Department of Revenue
Central Board of Direct Taxes
Section 6 of Income Tax Act, 1961 contains the provisions relating to determination of residency of an individual, as to whether he is resident in India of non-resident or ordinarily resident, is department, inter-alia, on the the period for which the person is in India during the previous year or years preceding the the previous years.
2. Various representation have been received stating that there is number of individuals who had come on a visit to India during the previous year 2019-20 for a particular duration and intended to leave India before the end of the previous year for maintaining there status as non-resident or ordinarily resident in India. However, due to declaration of lockdown and suspension of international flights owing to outbreak of Novel Corona Virus (COVID-19), they are required to prolong their stay in India. Concern has been expressed that this extra stay in India may make them a resident of India under section 6 of this Act.
(a) has been unable to leave India on or before of 31st March, 2020, his period of stay in India from 22nd March, 2020, shall not be taken into the account; or
(b) has been quarantined in India on account of Novel Corona Virus (COVID-19) on or after 1st March, 2020, and has departed on an evacuation flight on or before 31st March, 2020, or has been unable to leave India on of 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 to be taken into account; or
(c) has departure 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 to be taken into account.
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