India's Central Board of Direct Taxes (CBDT) on 3 March 2021 issued Circular No. 2 of 2021 on the determination of the tax residency of individuals with regard to the disruptions caused by COVID-19.
The CBDT had issued a similar circular in May 2020 with a blanket relaxation of the tax residency issues with respect to FY 2019-20 for individuals overstaying their intended stay in India because of the quarantine rules and disruptions to the evacuation flights. The new Circular is issued in r…