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The Indian government has issued the much-awaited circular for individuals who were on a visit to India and then stranded due to COVID-19 travel restrictions.  

After referring to the applicability of treaty provisions, OECD commentary and some of the positions taken by other countries in dealing with a similar situation, the Indian government concluded that in the majority of cases these individuals will not trigger double taxation or get the relief from double taxation under the relevant treaty.  

However, if any individual is still getting doubly taxed in India, he/she can submit online his/her case in the prescribed form for consideration and resolution.