India — Individuals Tax Residency Status — Impact COVID-19 — NRI

Notes :
1. Here we are only talking about individuals tax residency status. For knowing more about tax residency status of companies,HUF/any other type of entity. Please refer link to link below https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/viewer.aspx?path=https://www.incometaxindia.gov.in/acts/income-tax%20act,%201961/2017/102120000000063747.htm&k=

2. It is only applicable for fiscal year 2019–20 (April to March)

3. Due date for filing Individuals income tax return has been extended to 30 November 2020 for FY. 2019–20.

References :
Please find below links to all the references used.

1. CBDT Circular dt. 8 May 2020 -https://www.incometaxindia.gov.in/news/circular_no_11_2020.pdf

2. Ministry of Health & FW Advisory dt. 19 March 2020
https://www.mohfw.gov.in/pdf/Traveladvisory.pdf

3. Section 6 — Income Tax Act, 1961
https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/viewer.aspx?path=https://www.incometaxindia.gov.in/acts/income-tax%20act,%201961/2017/102120000000063747.htm&k=