Mr X is of Indian Origin and working in Merchant Navy. He stayed in India for less than 182 days(was out of India for 249 days) in the previous year 2006-07. Basically he is a NR and not O.R.
He earned above Rs 1000000 in FY 2006-07.
The employer of Mr X was a Italian and Mr X received the salary amount through his Indian Bank Account directly in INR and no TDS was deducted by him.
In otherwords, salary is received in India but earned in Foreign
My question whether he is reqiured to file the ROI for the year 2006-07 and 2007-08 (Income in this year is below Rs 110000) as in my view the income is earned outside India and he is a Non Resident,
04 November 2008
Income earned outside India by a NR is not taxable in India. Remittance into India of income earned abroad is not liable for taxation in India.