18 March 2015
One of our assessee was working in dubai for Indian Company from past 3 years. In FY 2014-15 he came back to india (He got transfer from dubai to india) on 16th Nov 2014. Till November he got his salary from dubai and after November he is receiving it from India. Will his dubai salary is taxable or not??
18 March 2015
the ans is no, as he have stayed in india for less then 182 days in 2014-15 hence he will be non resident as per sec 6 and his income from salary from dubai will not be taxable in india.
18 March 2015
But He satisfy second condition of Resident as prescribed in Section 6(1)" He is in India for a period or periods amounting in all to 60 days or more during the previous year and 365 days or more during the 4 years preceeding that previous year"
18 March 2015
http://www.charteredclub.com/residential-status/
please check the link...in case of employee staying outside india for the purpose of employement then the second condition of 60 days in current py + 365 days in preceeding 4 fy shall be replaced by only 1 st conidtion of 182 days so he will not be a resident in fy 2014-15
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