One of our client, an indian citizen who leaves india(for the first time) for Singapore for the purpose of employment in Singapore, in accordance with the contract of service(employment) executed between him and the Singapore Company. The place of rendering service shall be outside India and the salary payments also be paid/credited outside India. So far he is employed in an Indian concern in India. Whether the salary payments to be received by him for the services rendered outside india is taxable in India? Kindly advice us.
This email is send as instructed by your agent on chat we had in this regard.
13 October 2012
We need to look into the residential status of the assessee. If he is ordinarily resident in India then his global income will be taxable in India. Assessee can claim relief of withholding tax deducted in singapore in India while filing his ITR.