Salary earned outside India

This query is : Resolved

nitin gulati (Querist)
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31 July 2009 Mr X,resident of india,leaved India in FY:08-09 for the Ist time for a job in Dubai and there he worked for 2 months & returned to India .He got salary of Rs 5 lacs there & no tax has been deducted.
Whether his salary is taxable in India?
Is Yes ?
Would there be difference on taxability if he stayed there for 2 years.

Abhishek Mohta

Abhishek Mohta (Expert)
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03 August 2009 Staying for two months in Dubai doesn't change his residential status for the Fy - 08-09. He will be treated as Resident only and thus the salary will be taxable.

I fhe stays for 2 years then he will be regarded as Resident by virtue of clause (C) of sub-section (1) of section 6 which states that an individual is resident for the financial year if he having within lat 4 previous years have been residing in India for more than 365 days and for 60 days in that current year.