Residency determinations under the Income-tax Act: COVID-related involuntary stays excluded from days-count for status assessment. Administrative relief excludes specified periods of involuntary stay from the computation of days present in India for assessing residency under section 6 where individuals who arrived before 22 March 2020 were unable to depart due to COVID 19 restrictions: (a) days from 22 March to 31 March if unable to leave by 31 March; (b) quarantine period from its start until departure or 31 March if quarantined on or after 1 March; and (c) days from 22 March to departure if evacuated on or before 31 March.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residency determinations under the Income-tax Act: COVID-related involuntary stays excluded from days-count for status assessment.
Administrative relief excludes specified periods of involuntary stay from the computation of days present in India for assessing residency under section 6 where individuals who arrived before 22 March 2020 were unable to depart due to COVID 19 restrictions: (a) days from 22 March to 31 March if unable to leave by 31 March; (b) quarantine period from its start until departure or 31 March if quarantined on or after 1 March; and (c) days from 22 March to departure if evacuated on or before 31 March.
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