India: Tax relief regarding residential status of individuals, extended tax deadlines (COVID-19)

India: Tax relief, residential status of individuals

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).

  • Clarification of residential status, individuals: The Central Board of Direct Taxes (CBDT) issued guidance clarifying certain aspects about individuals and their residency (or dual residency) during FY 2020-2021, and re-iterating that the income tax law when read in conjunction with relevant income tax treaties mitigates the possibility of double taxation in spite of situations arising because of the coronavirus (COVID-19) pandemic. Read a March 2021 report [PDF 241 KB]

  • Extended deadlines for assessment, reassessment, and imposition of penalties: The government introduced the “Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020” in an effort to extend certain deadlines in response to the COVID-19 pandemic. Read a March 2021 report [PDF 270 KB]

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