Residential status of certain individuals under Income-tax Act, 1961

Income Tax vide Circular No. 2/2021
dated 3rd March, 2021 has issued guidelines w.r.t Residential Status under Section 6 of the Income Tax Act, 1961.
The guidelines relating to Residential Status for previous years 2019-20 and 2020-21 can be accessed from the following link:

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