Asked on - Jan 28, 2021Listen
I was in India when lockdown was announced and I was stuck in India for more than 6 months until flights were resumed. During lockdown I was employed and was getting salary per month.
My question is whether I'll be considered as NRI or not for FY 2020-21? Also, on what income I'll have to pay tax, is it on my total salary or the amount I'd transferred in India. This is when I'll not be considered as NRI.
The period of stay in India due to lockdown will not be counted for determining the tax residency.
A circular to be issued excluding the period of stay of these individuals up to the date of normalization of international flight operations, for determination of the residential status for FY20-21.
The circular says that that those who have been quarantined in India on account of coronavirus on or after March 1, 2020, and departed on an evacuation flight on or before March 31 or have been unable to leave India on or before March 31, their period of stay from the beginning of the quarantine to the date of departure or March 31 will not be taken into account for determining tax residency.
You can check this circular, to verify its applicability to you.