30 January 2014
Hi A person (Marine Engineer) left India on a ship for internship an year ago and sailing near Australian seas. He is getting stipend from Australia for which tax is being paid there only. What are the conditions to check his residential status in India? This person left for internship and no other income is there for him in India. What is his status in India and what are the chances for taxable income in India? Are there any exemptions to him in case of taxable income in India?