The Central Board of Direct Taxes through Circular dated 3rd March, 2021 has clarified the relaxations granted to residential status of certain individuals under Income-tax Act, 1961 in the year 2019-2020 owing to pandemic outbreak. It is provided that if any individual is facing double taxation even after taking into consideration the relief provided by the respective Double Taxation Avoidance Agreements, he may furnish the information in Form -NR provided in the circular by 31st March, 2021.
This form shall be submitted electronically to the Principal Chief Commissioner of Income-tax through the online platform.
