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Central Board of Direct Taxes has sought information from the individuals who are facing double taxation even after taking into account relief provided under the Double Taxation Avoidance Agreement.

In a circular issued by CBDT, it has been asked to submit the information by the end of this month to Principal Chief Commissioner of Income Tax of International Taxation.

CBDT had received various representations requesting for relaxation in the determination of residential status for previous year 2020-21 from individuals who had come to visit India during 2019-20 and intended to leave India but could not do so due to the suspension of international flight due to travel restrictions imposed due to Covid-19 pandemic. 



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