Income tax on non resident salary earned in indai

This query is : Resolved 

03 October 2012 NON RESIDENT EARNED SALARY AND COMMISSION ON SALE MADE BY HIM

WHAT TAX OF RATE TO BE DEDUCTED BY EMPLOYER
NORMAL TAX RATE AS APPLICABLE ON RESIDENT OR 10%

WHAT RATE OF TAX APPLICABLE IF HE HAS NOT INDIAN PAN


THANKS

04 October 2012 Normal Individual rates will applicable upon Salaried person in India irrespective of the fact that he is Ordinary or Not ordinary resident or Non Resident in India.

05 October 2012 Please note that section 192 does not distinguish between residents and non-residents, so the computation and deductions would be as done for normal residents. Also if the person does not have PAN then you should deduct at the rate of 20% or as per normal computation, whichever is higher.


04 December 2012 If the person earning Salary is non resident as per Income Tax Act and has performed his services outside India then there shall be no TDS liability under sec. 192

Also commission for sales made outside india are not taxable in India.

Anuj
femaquery@gmail.com



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