Please suggest me that if any NRI having NRE/NRO account in India received some part of his income in the above account but tax is not deduct by the employer on the same amount, whether such income is taxable in India or not? please provide me base for taxability or non taxability of income received in the NRE/NRO account.
20 May 2019
Such income is taxable in India per section 5(2)(a) of the Income tax Act,1961. However, if the said individual is a seafarer and the said amount is salary, exemption is available per CBDT Circular 13/2017 dated 11-04-2017.