06 June 2017
My brother,is employed by a ship Co.providing service in ship.The H.O.of the Company is of Hong kong.but,he has appointed in the delhi branch of the Company and also getting salary as per contract of service in USD currency, deposit in a bank A/C directly.I hv bring his salary certificate from the Kolkata branch office of the Co.,where his Contractual salary package is written in USD currency.No form -16 generated.No TDs is being deducted as per 26AS.Although is salary as written in the salary certificate is apx USD 5400. He provide service in foreign ship,and used to stay less than 182 days in india.
now,my query is,what address should i mention in ITR as employer? is that Kolkata office,or the Hong Kong office? and whether salary is not taxable in india? please advice .Thanks in advance.
06 June 2017
We need to understand place where services were rendered If they are rendered in India or outside or both
for those days when services were rendered in india they will be fully taxable irrespective of days he spent in India. Balance income treatment depends on his residential status
07 June 2017
Mention Hong Kong office. As he stayes less than 182 days in India he is non resident and his salary income earned from the shipping company is exempted in India. No need to file any ITR on this income in India.
07 June 2017
sir,in that case ,if income from house property cross 2.5 lakhs p.a.,then he(NRI) has to file ITR.thne as employer which address shall i mention? the office of the H.O(i.e Hong Kong) or,the Kolkata branch office of the Co., where all reporting done? please guide Sir..thank you,in advance.
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