CBDT vide Circular No 02/2021 dated 3rd March 2021 has provided that if any individuals who had come on a visit to India during the previous year 2019-20 and intended to leave India but could not do so due to suspension of international flights and facing double taxation even after taking into account the relief provided by the DTAA, he may furnish the specified information by 31st March, 2021 in Form –NR annexed to the said Circular electronically.