Section 6 of the Income Tax Act 1961 governs the provisions relating to residential status of a person in India. Due to the lockdown and suspension of international flights to contain the spread of COVID – 19, a number of individuals who had come to visit India during PY 2019 – 2020 are required to extend their stay in India by virtue of which, they become resident in India.

In order to avoid genuine hardship to such individuals, the CBDT has relaxed the provisions of s. 6 of the Act.

Complete notification herewith for your reference.