Re: taxability of salary received in india
This query is : Resolved
14 October 2011
Dear Sir,
Kindly guide us whether the below mentioned person would be charged to tax in India on his salary income. One of my Client has a status of Non-Resident for the AY 2011-12 as per Income Tax Act, 1961 (As he moved out of the country for employment in Dubai and his stay in india for the relevant previous year (2010-11) is less than 182 days). So he is covered under the exception to Section 5. He has received the Salary Income from the Dubai Company in India in his NRI Account. It can be said that the salary income is arise outside india but it is not sure whether that will be treated as deemed to received in India, as the Dubai Company credits the Salary directly in the NRI of the assessee opened by him in India.
Secondly,
Is any DTAA is there with Dubai so that the assessee can take caveat under the DTAA provisions. If not so then assessee is liablr to pay tax at what rates in india as the return has not been filed till date by the assessee.
Kindly guide us whether the below mentioned person would be charged to tax in India on his salary income. One of my Client has a status of Non-Resident for the AY 2011-12 as per Income Tax Act, 1961 (As he moved out of the country for employment in Dubai and his stay in india for the relevant previous year (2010-11) is less than 182 days). So he is covered under the exception to Section 5. He has received the Salary Income from the Dubai Company in India in his NRI Account. It can be said that the salary income is arise outside india but it is not sure whether that will be treated as deemed to received in India, as the Dubai Company credits the Salary directly in the NRI of the assessee opened by him in India.
Secondly,
Is any DTAA is there with Dubai so that the assessee can take caveat under the DTAA provisions. If not so then assessee is liablr to pay tax at what rates in india as the return has not been filed till date by the assessee.
30 October 2011
There are plenty of case laws available which have held that SALARY income accrues or arises at the place where the services are rendered. Also there is a concept of deemed receipt of income , the moment the income is payable.
The person shall be liable to pay tax on income for work done in India but not in Dubai.
There is DTAA between India and UAE, and yes you can take help of that DTAA.
Anuj
+91-9810106211
femaquery@gmail.com
The person shall be liable to pay tax on income for work done in India but not in Dubai.
There is DTAA between India and UAE, and yes you can take help of that DTAA.
Anuj
+91-9810106211
femaquery@gmail.com
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- RCM INVOICING FROM NOV-2024
- Confusion around Form 26QB fields
- Tds on building rent monthly
- Sale of property furniture sale
- Applicability of Tax audit u/s 44AB of income tax act, 1961
- Question about eligibility for tax rebate u/s 87A
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- BUYING PROPERTY COULD NOT FILE 26QB
- Gst input for FY 23-24
- Regarding Waiver of Interest levied u/s 50 of PGST/CGST Act
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- GST Regis.
- IGST Credit-Show cause notice issued-confusion
Trending Online Classes
CAclubindia
