Central Board of Direct Taxes confirms the Finance Bill, 2020 proposed that an Indian citizen deemed to be a resident in India. The new provision in Finance Bill, 2020, intended to include in the tax were Indian citizens who are bonafide workers in other countries. Central Board of Direct Taxes CBDT issued a clarification on the new provision where some Indian citizens shift their stay in low or no tax jurisdiction countries to avoid payment of tax in India. The interpretation by some section of the media that Indians who are bonafide workers in other countries, including in the Middle East. An Indian citizen who becomes deemed resident of India under this proposed provision, income earned outside India shall not be taxed in India unless it is derived from an Indian business or profession.