Implication on the Residential Status and Taxation in India Due to Unintentional Overstay Because of

The ongoing geopolitical tensions and war situations have resulted in widespread flight cancellations and international travel disruptions. If an individual unintentionally overstays in India beyond 182 days in a financial year due to such extraordinary circumstances, does he automatically become a resident and thereby render his global income taxable in India. Under the Income-tax Act, there is no Express “Force Majeure” Relief. There is no permanent provision in the Act that excludes days of stay caused by war, emergency, or flight cancellations. If stay exceeds 182 days, residency may technically get triggered and global income gets taxable as per section 5 read with section 6 of Income Tax Act, 1961. CBDT have granted relief in past in Exceptional Circumstances like covid-19. However, until such notification is issued, the statutory provisions continue to apply.