Taxability of income

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Mallika Shah (Querist)
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07 August 2012 A person in previous year is residing in India for less than 182 days, due to employment. whether his income is taxable in India.
he is in India for more than 365 days in last four previous year.

aadish

aadish (Expert)
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07 August 2012 YES, INCOME IS TAXABLE

srinath

srinath (Expert)
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07 August 2012 If a person resides in India for a period of less than 182 days and he leaves for employement, then he is said be non-resident.

and he would be liable for tax in India only if he has earned any income in India. For income earned outside India, he would be liable for taxation.

The condition of 365 days or more in the 4 previous years is not appicable in this case

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Mallika Shah

Mallika Shah (Querist)
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07 August 2012 srinath sir,
do u want to say that income earned outside india is not liable for taxation in india.
what in case if in the country where he works (outside india) there is no taxation

srinath

srinath (Expert)
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07 August 2012 In india, if the person is non-resident, then whatever income is earned outside india would not be taxable

this position remains the same even in case where the other country does not tax the income (ie the salary)

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