Respected sir,<\/p>\n
Due to Covid-19 measures in Country X and India including lack of flights, I have not been able to resume my job in Country X and have been in India during the PY 2020-2021 for the period April 2020 to October 2020.<\/p>\n
I came to India in March 2020 and was to re-join duty in Country X in April 2020. Due to the suspension of international flights from India (and into Country X), I was unable to join duty in Country X.<\/p>\n
CBDT vide Circular No 11\/2020 had clarified that for the purpose of determining the residency under Section 6 of the Income Tax Act, the involuntary stay in India from 22 March 2020 to 31 March 2020 will not count towards determining residence for 2019-2020. Assessee will remain a non-resident for income tax purposes for the financial year 2019-20, despite exceeding the 182-day stay. While this was for the AY 2020-21, a circular along similar lines was expected for AY 2021-22 also. The Ministry of Finance had also clarified that for the FY 2020-21, a circular excluding the period of stay up to the date of normalisation of international flight operations shall be issued<\/strong>. PIB release No 1622386 is also attached with the Circular No 11\/2020 for reference. Till date, international flights to Country X have not been normalised to pre-covid levels and are a mixture of Vande Bharat and VTL schedules.<\/p>\n Further to the trail, I have submitted a request for relief along with the required particulars in Form NR as required per Circular No 2\/2021. I have been treated as Resident in Country X for the purposes of tax in 2020.<\/p>\n I have requested CBDT to kindly issue directions to the effect that the period from April 2020 to 23 October 2020, being the time during which I was forced to stay in India due to reasons beyond my control, be excluded in computing the period of my stay in India during PY 2020-21 relevant to AY 2021-22. This is in line with the Circular No 11\/2020.<\/p>\n In view of the above, and the impending deadline for filing tax return, how should I be filing my Indian Income tax returns for the PY 2020-21 (Assessment Year 2021-22) as resident or non resident?<\/p>\n please advice.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[475,45,258],"class_list":["post-23289","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-covid-19","qa_tag-non-resident","qa_tag-non-resident-taxation"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/23289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23289"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23289"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=23289"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=23289"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=23289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}