CONSTITUTION OF INDIA, 1950

Article 32 Section 6

Writ - Maintainability - Residential status of NRI notwithstanding stay in India - Grant of benefit due to Covid-19 pandemic situation

Assessee, who had been assessed as a Non-Resident Indian in financial year 2019-20, filed a writ petition seeking that he should also be considered a Non-Resident Indian for financial year 2020-21, regardless of number of days of his stay in India on account of Covid-19 pandemic. It was submitted that the COVID-19 pandemic situation continued beyond 31-3-2020 and even in the current financial year, large number of persons had been stranded and could not leave the shores of the country because of lockdown.Held: It was found that in respect of previous financial year (2019-20), a Circular was issued by the CBDT on 8-5-2020, wherein clarification in respect of residency under section 6 was provided and certain benefit was given in respect of residential status due to COVID-19 pandemic situation. Considering the fact that for the previous year, certain benefit was conferred by the CBDT way of Circular, dated 8-5-2020, the assessee was directed to approach the CBDT.

REFERRED :

FAVOUR : Directions issued.

A.Y. :

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