Indian Income Tax Act 1961

The Supreme Court on Tuesday dismissed a petition filed by an NRI, whose stay in India was involuntary extended on account of Covid-induced lockdown and suspension of international air travel, challenging the notification issued by the Central Board of Direct Taxes (CBDT), alleging that it had placed him in the pernicious position of losing his 'non-resident status' for the purpose of Indian Income Tax Act, 1961.