Taxability of salary paid abroad.

This query is : Open

Manish (Querist)
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11 March 2015 whether salary paid to indian citizen posted abroad by an indian company is taxable, if the same is paid outside India in foreign currency

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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12 March 2015 Under the income tax provisions taxability does not depend upon mere citizenship status as per the normal citizenship norms. It depends on whether the person is a resident and ordinarily resident, resident but not ordinarily resident and non resident. In case he belongs to first category salary paid to him outside India will be chargeable to tax.

Manish

Manish (Querist)
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12 March 2015 The employee stay in India is less than 182 days during the previous year concerned, so as per section 6 of the IT Act, he is a non resident, since in case of Indian citizen going abroad for employment only 1st condition is considered for determining the residential status.
So, now will the salary be taxable in India ?

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