TaxTMI 
TaxTMI 
Clarification in respect of residency under Income-tax Act, 1961
X X X X Extracts X X X X
X X X X Extracts X X X X
....larification in respect of residency under Income-tax Act, 1961 <br>News and Press Release<br>Dated:- 4-3-2021<br><BR>The Central Board of Direct taxes (CBDT) has received various representations requ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esting for relaxation in determination of residential status for previous year 2020-21 from individuals who had come on a visit to India during the previous year 2019-20 and intended to leave India bu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t could not do so due to suspension of international flights. The matter has since been examined by CBDT. In this context, Circular No. 2 of 2021 has been issued by CBDT today. Vide the said Circular....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., it has been provided that if any individual is facing double taxation even after taking into account the relief provided by the relevant Double Taxation Avoidance Agreement (DTAA), he/she may furnis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the specified information by 31st March, 2021 in Form -NR annexed to the said Circular. This form is to be submitted electronically to the Principal Chief Commissioner of Income-tax (International T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....axation). Circular No.2/2021 can be accessed on www.incometaxindia.gov.in.<BR> News - Press release - PIB....