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Foreign Taxation

This query is : Resolved 

11 July 2010 Hi all.

I would request u to come out with ur expert advice on the following issue.

1.) My brother was transferred to Australia From their current Org. IBM india for around 7 months during F/Y 2009-2010. Since we do have DTAA with Australia It falls under the ambit Of section 91 of DTAA. Withholding (T.D.S) as per Australian tax rules has been made from my brother's salary. He was getting his salary credited in their Australian salary Account.

Now My que to u is despite T.D.S being deducted there he is not yet in receipt of T.D.S certificate from IBM Australia. How this income should be treated in India?

2.) In India he is getting reimbursement for Broadband and Mobile phone To be used exclusively for official purpose. is it liable to tax under the head perquisite U/s 17.

I would appreciate ur effort in this regard.

Thanx

Amit Kumar

12 July 2010 FIRST THE SECOND PART...... GO & CHECK RULE 3(7)(ix) of the Income Tax Rules.

12 July 2010 Well for the first part u need to collect the TDS certificate from Australia & u r right follow section 91


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