• Skip to main content
  • Skip to primary sidebar
  • Home
  • Aicpin
  • Recent Post
  • Pay Matrix
    • Defence Personnel
      • MNS Officers
  • Recent Govt Orders
    • Dopt orders
    • Finmin orders
  • DA From July 2021
  • Holiday list 2020
Govtempdiary

Govtempdiary

Govtempdiary is leading Central government employees news provider

You are here: Home / CGE LATEST NEWS / Clarification in respect of residency under section 6 of the Income-tax Act, 1961 – CBDT
This image has an empty alt attribute; its file name is b_new.gif Demanded for payment of Dearness Allowance/Dearness Relief with arrears since 01.01.2020
This image has an empty alt attribute; its file name is b_new.gif AICPIN for the month of January 2021
This image has an empty alt attribute; its file name is b_new.gif LTC cash voucher scheme Calculator
This image has an empty alt attribute; its file name is b_new.gif Expected DA from July 2021 Calculator
This image has an empty alt attribute; its file name is b_new.gif List of Kendriya Vidyalaya Schools 2021

Quick links
Hot newsDopt orders
Recent govt ordersRecent post

Clarification in respect of residency under section 6 of the Income-tax Act, 1961 – CBDT

May 11, 2020 GEDWEBZIP

Clarification in respect of residency under section 6 of the Income-tax Act, 1961 – CBDT

Circular :11 of 2020

F. No. 370142/18/2020-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****

New Delhi, May 8, 2020

Clarification in respect of residency under section 6 of the Income-tax Act, 1961

Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to determination of residency of a person. The status of an individual, as to whether he is resident in India or a non-resident or not ordinarily resident, is dependent, inter-alia, on the period for which the person is in India during a previous year or years preceding the previous year.

2. Various representations have been received stating that 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 this extra stay in India may make them a resident of India under section 6 of the Act.

3. In order to avoid genuine hardship in such cases, the Board, in exercise of powers conferred under section 119 of the Act, has decided that for the purpose 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 22nd March, 2020 and:

(a) has been unable to leave India on or before 31st March, 2020, his period of stay in India from 22nd March, 2020 to 31st March, 2020 shall not be taken into account; or
(b) has been quarantined in India on account of Novel Corona Virus (Covid-19) on or after 1st March, 2020 and has departed on an evacuation flight on or before 31st March, 2020 or has been unable to leave India on or before 31st March, 2020, his period of stay from the beginning of his quarantine to his date of departure or 31st March, 2020, as the case may be, shall not be taken into account; or
(c) has departed on an evacuation flight on or before 31st March, 2020, his period of stay in India from 22nd March, 2020 to his date of departure shall not be taken into account.

(Neha Sahay)
Under Secretary (TPL)-I

Signed Copy

Related posts:

  1. Clarification in respect of residency under section 6 of the Income-tax Act, 1961 – PIB
  2. Circular C1 of 2020 : Clarification in respect of option under section 115BAC of the Income-tax Act, 1961
  3. CBDT – Order under Section 119(2)(a) of the Income-tax Act, 1961
  4. CBDT : Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961
  5. ECHS for Section 80D of Income Tax Act, 1961 for the A.Y. 2019-20 & subsequent assessment years
  6. Submission of certificate for claiming deductions u/s 80G of the Income-tax Act, 1961 in respect of donation made by an employee
  7. CBDT : Order u/s 119 of The Income Tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS u/s 195, 197 & 206C (9)
  8. TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens
  9. CBDT: Income-tax (18th Amendment) Rules, 2020
  10. Clarifications of prescribed electronic modes under section 269SU – CBDT
  11. Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 – Exemption thereof
  12. Income Tax Exemption for Sukanya Samriddhi Account under Section 80 C of Income Tax Act up to Rs.1,50,000/-
  13. Issuance of certificate for lower rate/nil deduction/collection of TDS/TCS u/s 195,197 & 206C (9) of the Income-tax Act. 1961
  14. Extension of Timelines CBDT Notification No. 35/2020 – Taxation and other laws
  15. Income-tax (13th Amendment) Rules, 2020 – CBDT Notification No 38 of 2020
  16. CBDT : Income-tax (12th Amendment) Rules, 2020
  17. Rates of income-tax in respect of income liable to tax for the assessment year 2016-2017
  18. CBDT: Extending due date for Tax Returns -(Notification No. 56/2020)
  19. Income-tax (5th Amendment) Rules, 2020 -PAN(Aadhar Linking)
  20. CBDT extends the date for filing income tax return for Assessment Year 2016- 2017 from July 31st to August 5th, 2016

Filed Under: CGE LATEST NEWS, Recent govt orders May 11, 2020 Leave a Comment

LTC cash voucher scheme 2020
LTC cash voucher scheme 2020

AICPIN for the month of January 2021 – DA Calculator updated

February 26, 2021 By rajasinghmurugesan Leave a Comment

Consumer Price Index for Industrial Workers (2016=100) –January, 2021 depicts downward trend Gangwar says, fall in inflation will improve purchasing power of the working class All-India Consumer Price Index for Industrial Workers (2016=100) for January, 2021 decreased to 118.2 points compared to 118.8 points for December, 2020. In percentage terms, it went down by 0.51% […]

PCDA Circular : Implementation of recommendation of 7th CPC – Grant of Non-Functional Up gradation (NFU)

February 23, 2021 By selva Leave a Comment

PCDA Circular : Implementation of recommendation of 7th CPC – Grant of Non-Functional Up gradation (NFU) IMPORTANT CIRCULAR (Through PCDA (WC) Website) No. AN/III/1874/NFU Dated: – 17.02.2021 To, 1.All Sub Offices and IFAs (under PCDA (WC) Chd.) 2. All Sections (Main Office, PCDA (WC) Chd.) Subject: Implementation of recommendation of 7th CPC- Para 11.12.140- Grant […]

Kolkata (Phase -III) Housing Scheme

February 21, 2021 By selva Leave a Comment

Kolkata (Phase -III) Housing Scheme CENTRAL GOVERNMENT EMPLOYEES WELFARE HOUSING ORGANISATION(An Autonomous body of Govt. of India, under the aegis of M/o Housing & Urban Affairs)6th floor, `A’ Wing, Janpath Bhawan, Janpath, New Delhi-110001Ph: 011-23717249, 23739722, 23355408 Fax: 011-23717250 AnnouncesKOLKATA (PHASE – III) HOUSING SCHEME(WBHIRA No. HIRA/P/SOU/2021/001183) ABOUT THE ORGANISATION: Central Government Employees Welfare Housing […]

CGHS : Empanelment of AYUSH Hospital/Centers under CGHS/CS (MA) Rules

February 21, 2021 By selva Leave a Comment

Empanelment of AYUSH Hospital/Centers under CGHS/CS (MA) Rules F.No.S. 110011/90/2016-CGHS (HEC)/AYUSH/Pt.II Government of India Ministry of Health& Family Welfare Directorate General of Central Government Health Scheme Nirman Bhavan , New Delhi Date: 12 February, 2021 OFFICE MEMORANDUM Subject:- Empanelment of AYUSH Hospital/Centers under CGHS/CS (MA) Rules. With reference to the above mentioned subject attention is […]

Finmin Order : Clarification on Cash Management Guidelines – Regarding

February 20, 2021 By selva Leave a Comment

Finmin Order : Clarification on Cash Management Guidelines – regarding F.No.12(13)-B(W&M)/2020 Ministry of FinanceDepartment of Economic Affairs(Budget Division) New Delhi,17th February, 2021. OFFICE MEMORANDUM Subject: Clarification on Cash Management Guidelines – regarding. Clarifications have been sought regarding expenditure ceiling during last quarter and last month of 2020-21. It is clarified that the reference to this […]

CPAO : Documents to be submitted by family pensioner alongwith the formats

February 19, 2021 By selva Leave a Comment

CPAO : Documents to be submitted by family pensioner alongwith the formats CPAO/Tech/Bank Performance/37 Vol-III(A)/2020-21/81 Dated: 12.022021 To, The Head of CPPC/GBD _______________________ ________________________ ________________________ Subject:- Documents to be submitted by family pensioner alongwith the formats. Sir/Madam, Your kind attention is invited to CCS Pension (Rules) 1981, Para 24 of the “Scheme for Payment of […]

CGEGIS : Central Government Employees Group Insurance Scheme-1980 – Tables of Benefits for the savings fund for the period from 01.01.2021 to 31.03.2021.

February 19, 2021 By selva Leave a Comment

Central Government Employees Group Insurance Scheme-1980 – Tables of Benefits for the savings fund for the period from 01.01.2021 to 31.03.2021. No. 7(2)/EV/2016 Government of IndiaMinistry of FinanceDepartment of Expenditure New Delhi, the 15th February, 2021 OFFICE MEMORANDUM Sub: Central Government Employees Group Insurance Scheme-1980 – Tables of Benefits for the savings fund for the […]

Finmin Order : Clarification regarding queries being received in respect of Special Cash Package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the block 2018-21.

February 18, 2021 By selva Leave a Comment

Finmin Order : Clarification regarding queries being received in respect of Special Cash Package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the block 2018-21. No.12(2)/2020/E-II.A Government of India Ministry of Finance Department of Expenditure North Block New Delhi Dated 16th February, 2020 OFFICE MEMORANDUM Subject: Clarification regarding queries being […]

Rajya Sabha Q&A : Methodology for Fixation of Basic Pay 

February 10, 2021 By selva Leave a Comment

Rajya Sabha Q&A : Methodology for Fixation of Basic Pay GOVERNMENT OF INDIA MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS (DEPARTMENT OF PERSONNEL AND TRAINING) RAJYA SABHA UNSTARRED QUESTION NO. 427 (TO BE ANSWERED ON 04.02.2021) METHODOLOGY FOR FIXATION OF BASIC PAY 427 SHRI NEERAJ SHEKHAR: Will the PRIME MINISTER be pleased to state: (a) […]

More Posts from this Category

List of Holidays during the year 2021 for central government offices in Tripura

Regarding list of public and restricted holidays during the year 2021 for central government offices located in Tripura

Holiday list in the State of Haryana during the Calendar year 2021

Holiday list both public holidays and restricted holidays in the State of Haryana during the Calendar year 2021, dated December 3, 2020

Recent comments

  • S.Jayaraman on Pension seva SBI (state bank of India)
  • kalaiselviprabakaran on Guidelines for Admission in KVS 2020-2021
  • Kamlesh Yadav on LTC Leave Enhancement Calculator For Block Year 2018-2021
  • tejal on LTC Leave Enhancement Calculator For Block Year 2018-2021
  • Meghna Thapa on Kendriya Vidyalaya Bengdubi Admission, Results, Fee structure, Address, Contacts
  • Iavenkatakrishnan on Expected Dearness allowance [DA] from January 2021 Calculator
  • M.K.KUMAR on LTC Leave Enhancement Calculator For Block Year 2018-2021
  • KD on Promotion/MACP Option form Calculator
  • M.K.KUMAR on Promotion/MACP Option form Calculator
  • M.K.KUMAR on Children Education Allowance Scheme (CEA)-FAQ

Reader Interactions

Leave a Reply Cancel reply

Your email address will not be published.

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Primary Sidebar

Search

calcuators

  • Expected DA from July 2021- Calculator
  • HRA calculator 2020 (DA>25%)
  • Tax benefit calculator 2020
  • Expected DA For Bank Employees From November 2020
  • 7th pay commission calculator [updated]
  • Promotion/MACP Option form Calculator
  • 7th Pay Commission Pension Calculator
  • Bonus Calculator 2020
  • LTC Leave Enhancement Calculator For Block Year 2018-2021
  • LTC cash voucher scheme Ready reckoner

Pay Matrix table

  • Defence Personnel
  • MNS Officers
  • Tamil nadu
  • Rajasthan
  • Odisha
  • Gujarat
  • Haryana
  • Jharkhand
  • Madhya Pradesh
  • Nagaland
  • Tripura
  • Uttrakhand
  • Assam
  • Bihar

CSD Price list

  • CSD Car Price List 2021
  • Maruti Suzuki CSD Car Price List 2021

KVS Schools list

  • List of Kendriya Vidyalaya Schools
Copyright© 2010–2021

Central Government Employees News - Govtempdiary