During the previous year 2019-20, Individual who has come to India before 22nd march, 2020 and :-
Not able to leave India or departed on an evacuation flight on or before 31.03.2020, his period of stay in India from 22.03.2020 to 31.03.2020 or to his date of departure shall not be taken in account;
Quarantined in India on account of Corona Virus on or after 01.03.2020 and has departed on an evacuation flight on or before 31.03.2020 or has been unable to leave India on or before 31.03.2020, his period of stay from the beginning of his quarantine to his date of departure or 31.03.2020 as the case may be, shall not be taken into account.
NOTE: Further circular excluding the period of stay for these individuals up to the date of normalization of International flight operations for determination of residential status of the previous year 2020-21 shall be issued after the said normalization.
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