I have been working abroad since last 5 years, I get my pays in quarterly basis and deposited into my India NRO bank account quarterly.
Please let me know whether I should have filed annual return of my income in India?
In case of non resident, following nature of income has tax incidence:-
1. Income which accrues or arises in India
2. Income which is deemed to accrue or arise in India
3. Income which is received in India
4. Income which is deemed to be received in India.
As your income does not cover in above mention tax incidence i.e. Income which is earned outside India is not taxable in India.therefore you are not required to file income tax return.
CAclubindia
