11 March 2017
One of my friend was working in India from apr 16- Dec 16 , and now moved to Abu dhabi. He is receiving salary there from Jan 17 to Mar 17 what will be his tax liability for the salary received in abu dhabi ???
Residential status of individual is checked on the basis of his stay in previous financial year. An individual is considered as resident if his stay is more than 182 days during previous financial year, since your friend stay in previous FY i.e 15-16 and in current FY i.e 2016-17 is more than 182 days. So, he is resident for F.y 2016-17 and 2017-18.
For resident his global income is taxable in India
Accordingly salary received during jan17-mar17 is taxable in India, moreover salary earned during 2017-18 is also taxable in India.
However he can avail relief of tax paid in Dubai on his salary earned, if any.