India's Central Board of Direct Taxes has issued Circular No. 11/2020, which provides clarification in respect of residency under section 6 of the Income Tax Act 1961 in light of the COVID-19 pandemic. The Circular provides that in cases where individuals have been required to prolong their stays in India due to the lockdown and suspension of international flights as a result of the pandemic, the Board will be flexible in determining residency. In particular, the Circular provides the follow…