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Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No. 2/2021 Residential status of certain individual under income tax act

It explains the determination of residential status of individuals under the Income Tax Act, especially in exceptional situations like travel restrictions due to COVID-19, ensuring that individuals are not unintentionally treated as non-residents or residents due to forced stay changes.

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