Circular No. 2 of 2021 Residential status of certain individuals under Income tax Act 1961 55 Comments/suggestions on SEBI Consultation paper on Review of Regulatory Provisions related to Independent Directors 43 Clarification in respect of residency under Income-tax Act, 1961 54 Government amends Insurance Ombudsman Rules for better resolution of policyholders’ complaints regarding insurance service deficiencies 33