{"id":229265,"date":"2020-05-09T11:45:57","date_gmt":"2020-05-09T06:15:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=229265"},"modified":"2020-05-09T11:20:11","modified_gmt":"2020-05-09T05:50:11","slug":"clarification-in-respect-of-residency-under-section-6-of-the-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/05\/09\/clarification-in-respect-of-residency-under-section-6-of-the-income-tax-act-1961\/","title":{"rendered":"Clarification in respect of residency under Section 6 of the Income-tax Act, 1961"},"content":{"rendered":"<p style=\"text-align: justify;\">Section 6 of the Income-tax Act, 1961 (the Act) contains <strong>provisions relating to residency of a person<\/strong>. The <span style=\"color: #ff0000;\">status of an individual as to whether he is resident in India or a non-resident or not ordinarily resident, is dependent,\u00a0<em>inter-alia,<\/em>\u00a0on the period for which the person is in India during a year.<\/span><\/p>\n<p style=\"text-align: justify;\">Various representations have been received stating that <strong>there are 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 their status as non-resident or not ordinary resident in India. However due to declaration of the lockdown and suspension of international flights owing to outbreak of Novel Corona Virus (COVID-19), they are required to prolong their stay in India. Concerns have been expressed that they may involuntarily end up becoming Indian residents without any intention to do so.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\">In order to avoid genuine hardship in such cases, the CBDT has decided\u00a0<em>vide<\/em>\u00a0circular no 11 dated May 8, 2020, that for the purposes of determining the residential status under section 6 of the Act during the previous year 2019-20 in respect of an individual who has come to India on a visit before 22<sup>nd<\/sup>\u00a0March, 2020 and:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>has been unable to leave India on or before 31st March 2020, his period of stay in India from 22<sup>nd<\/sup>\u00a0March, 2020 to 31<sup>st<\/sup>\u00a0March, 2020 shall not be taken into account; or<\/li>\n<li>has been quarantined in India on account of Novel Corona Virus (Covid-19) on or after 1<sup>st<\/sup>\u00a0March, 2020 and has departed on an evacuation flight on or before 31st March, 2020 or has been unable to leave India on or before 31<sup>st<\/sup>\u00a0March, 2020, his period of stay from the beginning of his quarantine to his date of departure or 31<sup>st<\/sup>\u00a0March, 2020, as the case may be, shall not be taken into account; or<\/li>\n<li>has departed on an evacuation flight on or before 31<sup>st<\/sup>\u00a0March, 2020, his period of stay in India from 22<sup>nd<\/sup>\u00a0March, 2020 to his date of departure shall not be taken into account.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Further, as the lockdown continues during the Financial Year 2020-21 and it is not yet clear as to when international flight operations would resume, a circular excluding the period of stay of these individuals up to the date of normalisation of international flight operations, for determination of the residential status for the previous year 2020-21 shall be issued after the said normalisation.<\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Press Release dt. 09-05-2020]<\/strong><\/p>\n<p>[Source:PIB]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. The status of an individual <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[39839,41229,40154,41228,41227,41226],"class_list":["post-229265","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications","tag-coronavirus","tag-evacuation-flight","tag-lockdown","tag-quarantined-in-india","tag-residency-of-a-person","tag-section-6-of-income-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Clarification in respect of residency under Section 6 of the Income-tax Act, 1961 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/05\/09\/clarification-in-respect-of-residency-under-section-6-of-the-income-tax-act-1961\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarification in respect of residency under Section 6 of the Income-tax Act, 1961\" \/>\n<meta property=\"og:description\" content=\"Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. 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The provisions for determination of residency of a person are stated in Section 6 of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/03\/MicrosoftTeams-image-14.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/03\/MicrosoftTeams-image-14.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/03\/MicrosoftTeams-image-14.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/03\/MicrosoftTeams-image-14.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/03\/MicrosoftTeams-image-14.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":217260,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/24\/cbdt-taxability-of-income-earned-by-a-non-resident-investor-from-off-shore-investments-through-an-alternate-investment-fund\/","url_meta":{"origin":229265,"position":1},"title":"CBDT | Taxability of income earned by a non-resident investor from off-shore investments through an Alternate Investment Fund","author":"Bhumika Indulia","date":"July 24, 2019","format":false,"excerpt":"In the context of Alternate Investment Funds (AIFs), references have been made to the Central Board of Direct Taxes (the Board) seeking clarity regarding taxability of income from investments made by the non-resident investor through these AIFs, outside India (off-shore investment). The incidence of tax arising from the off-shore investment\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":271817,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/18\/cbdt-exempts-person-being-a-buyer-who-is-a-non-resident-from-the-purview-of-s-206c1g-of-it-act-1961\/","url_meta":{"origin":229265,"position":2},"title":"CBDT exempts non-resident from the purview of S. 206C(1G) of IT Act, 1961","author":"Bhumika Indulia","date":"August 18, 2022","format":false,"excerpt":"\u00a0 \u00a0 The Central Government has notified that the provisions of\u00a0 section 206-C (IG) of the Income Tax Act, 1961 shall not apply to a person (being a buyer) who is a non-resident in terms of section 6 of the Act and who does not have a permanent establishment in\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265090,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/06\/taxes-imposed-on-retirement-benefits-of-specified-persons-vide-income-tax-6th-amendment-rules-2022\/","url_meta":{"origin":229265,"position":3},"title":"Taxes imposed on Retirement Benefits of Specified Persons vide Income-tax (6th Amendment), Rules, 2022","author":"Prachi Bhardwaj","date":"April 6, 2022","format":false,"excerpt":"On 4th April, 2022, Central Board of Direct Taxes notified amendment to Income Tax Rules,1961 through Income-tax (6th Amendment), Rules, 2022. This amendment aims to tax incomes from retirement benefit account from 1st April, 2022. \u00a0 Key Points: Rule 21-AAA has been inserted in Income Tax Rules, 1961 to tax\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252247,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/04\/sebi-nri-or-oci-could-be-constituents-of-applicant-under-sebi-foreign-portfolio-investors-amendment-regulations-2021\/","url_meta":{"origin":229265,"position":4},"title":"SEBI | NRI or OCI could be constituents of applicant under SEBI (Foreign Portfolio Investors) (Amendment) Regulations, 2021","author":"Prachi Bhardwaj","date":"August 4, 2021","format":false,"excerpt":"SEBI has issued Securities and Exchange Board of India (Foreign Portfolio Investors) Amendment Regulations, 2021 on August 3, 2021. The amendment makes changes to the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019 in the following manner\u2013 Regulation 4(c) has been substituted, stating NRI or OCI or\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":357638,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/23\/income-tax-act-2025-notified-to-repeal-income-tax-act-1961\/","url_meta":{"origin":229265,"position":5},"title":"A New Era in Taxation: Income Tax Act, 2025 Replaces more than 60-Year-Old Law","author":"Kriti","date":"August 23, 2025","format":false,"excerpt":"The Income-tax Tax Act, 2025 is concise, lucid and easy to read and understand which will help in reducing disputes, litigations and provide clearer tax certainty to taxpayers.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Income-tax Act 2025","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Income-tax-Act-2025.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Income-tax-Act-2025.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Income-tax-Act-2025.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Income-tax-Act-2025.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/229265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=229265"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/229265\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=229265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=229265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=229265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}