05 February 2010
is payment of salary by an indian company to its employee in Russia liable for tax deduction at source. is it a payment accruing and arising outside india?
05 February 2010
It is an income accring and arising outside India provided the employee is not an Indian Citizen and the Indian company is not a Govt. Companyor undertaking. Refer Sec.9 Of I. tax act,1961
07 February 2010
if employee is NRI and payment is made directly in his account outside India then it is not taxable in India. circular 786 dt 7-feb-2000. reason is it is not accrued in India.