Govt of India relaxes norms for determining tax residency status for NRIs. The relaxations apply to the ones who visited India and couldn’t return due to lockdown. As per the Income Tax Act 1961, a prolonged stay in India may make them Indian citizens. For the ones who couldn’t depart before March 31, their period of stay from March 22 won’t be counted. Those who were quarantined after March 1 and left before March 31 won’t be taken into account. For those who departed on evacuation flights on March 31, their period of stay from March 22 also won’t be counted.
