{"id":77,"date":"2020-05-09T08:51:29","date_gmt":"2020-05-09T08:51:29","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=77"},"modified":"2025-01-30T10:55:46","modified_gmt":"2025-01-30T10:55:46","slug":"tax-residence-in-year-of-corona","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/tax-residence-in-year-of-corona\/","title":{"rendered":"Tax residence in year of Corona"},"content":{"rendered":"\n<p>Due\nto travel restrictions on account of Coronavirus pandemic, those on foreign\nwork tours cannot commute back to the country of their residence. Determining\nthe tax residence of the stranded individuals\/employees is questionable.\nFurther, adding fuel to the fire, the Indian government has made the norms for\ndetermining the tax residency of individuals much more stringent for this FY\n19-20. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An\nIndian citizen shall be deemed to be resident in India if his total income from\nIndian sources exceeds Rs. 15 lakhs during the year, if he is not liable to tax\nin any other country, even if he does not spend a single day in the year in\nIndia <\/li>\n\n\n\n<li>An\nIndian Citizen or a person of Indian origin whose total income (other than\nincome from foreign sources) exceeds Rs. 15 lakhs during the year and who has\nbeen in India for a period of atleast 120 days in the year and atleast 365 days\nin preceeding 4 years would also become Indian tax resident. <\/li>\n<\/ul>\n\n\n\n<p><strong>Important Statutory\ndevelopments <\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>CBDT defers GST &amp; GAAR\nreporting in Tax Audit Report by one more year amid COVID-19 pandemic.<\/li>\n\n\n\n<li>CBDT clarifies that\nassessee shall be eligible for Vivaad Se Vishwas scheme in case where notice\nfor initiation of prosecution has been issued and no prosecution is instituted.<\/li>\n\n\n\n<li>CBDT to notify ITR forms\nfor AY 2020-21 incorporating changes related to extended timelines. The\nutilities of ITR forms shall be made available by May 31, 2020. <\/li>\n\n\n\n<li>CBDT clarifies that\nemployer is liable to deduct tax as per Sec. 115BAC only after receiving\nintimation from employee.<\/li>\n\n\n\n<li>CBDT clarifies that the\nassessee is not to be treated as an assessee-in-default for short deduction of\nTDS due to enhanced surcharge (notified by the Finance Act 2019 wef 5.7.19) if\ntransaction and payment completed by 5.7.19. <\/li>\n\n\n\n<li>Nil or Lower TDS\/TCS\ncertificate which were issued for a particular period during the financial year\n2019-20, (say issued 01-10-2019 to 15-12-2019) to be valid till June 30, 2020\nfor financial Year 2020-21.<\/li>\n\n\n\n<li>FinMin to release all\npending Income-tax, GST and Custom refunds to provide immediate relief to\ntaxpayers.<\/li>\n\n\n\n<li>AO to dispose of pending\napplications for lower\/nil deduction for FY 2019-20 by 27-04-2020 vide e-mail.<\/li>\n\n\n\n<li>If a person had submitted\nForm 15G and 15H for FY 2019-20 to banks and other institutions then these\nforms will be valid up to 30.06.2020 for FY 2020-21 also.<\/li>\n\n\n\n<li>Holders to PPF\/Sukanya\nSamriddhi account can make a single deposit for FY 2019-20 till June 30, 2020.<\/li>\n\n\n\n<li>In case where donation is\nmade to PM CARE FUND by an employee through employer, employer makes\nconsolidated payment, deduction u\/s 80G to be allowed basis Form 16 issued by\nemployer as no separate certificate issued to every employee.<\/li>\n<\/ol>\n\n\n\n<p><strong>Important Judicial Precedents\n<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Mum ITAT stayed demand\nrecovery so that salaries could be paid during COVID-19 by the taxpayer.<\/li>\n\n\n\n<li>In view of the COVID-19\npandemic, Calcutta High Court allowed petitioner to operate bank accounts\nattached for recovery subject to setting aside demand amount. <\/li>\n<\/ol>\n\n\n\n<p>\n\n\n\nJaipur ITAT held that tax\nliability under MAT provisions could not be created on account of profit from agricultural\nland sale. \n\n\n\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Due to travel restrictions on account of Coronavirus pandemic, those on foreign work tours cannot commute back to the country of their residence. Determining the tax residence of the stranded individuals\/employees is questionable. Further, adding fuel to the fire, the Indian government has made the norms for determining the tax residency of individuals much more stringent for this FY 19-20. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":91,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[16,14],"tags":[10,13,11,12],"class_list":["post-77","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direct-tax","category-general","tag-cbdt","tag-covid-19","tag-tds","tag-vivaad-se-vishwas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax residence in year of Corona: What you need to know<\/title>\n<meta name=\"description\" content=\"This article explains the new rules for determining tax residence in India, and provides tips for ensuring that you are compliant with the law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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