04 May 2010
It is to be checked that whether the salary received is taxable under the Income tax Act 1961 as per provisions of Section 9(1)(ii). As per the said section the same will be taxable only when the same is earned in India (if the services are rendered in India) or u/s 9(1)(iii) where salary is taxable if it is payable by the government to a citizen of India for service outside India. It is not clear from your question as to whether the services are rendered in India or abroad? In case the salary is taxable in India he is liable to file his return subject to the provisions of Sec 139.