DOUBLE TAXATION

571 views 1 replies

ONE OF MY CLIENT IS WORKING WITH TATA CONSULTANCY SERVICES LTD IN LODON.HIS RESIDENTIAL STATUS IS NRI.HIS TDS IS DEDUCTED IN INDIA AND COMPANY ISSUED FORM 16 IN INDIA  AND THE TAX  IS ALSO DEDUCTED IN LONDON AND TAX P60 CERTIFICATE IS ISSUED IN LONDON.NOW HOW CAN I TREAT THIS INCOME AND GET THE REFUND OF TDS DEDUCTED IN INDIA AS PER DOUBLE TAXATION.

Replies (1)

Since this person is NRI, in that case income can be taxable in either of the following 2 cases:-

1) If it is earned in India (Salary is said to be earned where services are rendered, therefore in present case this condition is not fulfilled)

2) if income is received in India (Please provide this information)

If In this case Income is received in India, then IT BECOMES TAXABLE AS PER INDIAN INCOME TAX ACT..

Deduction of TDS in India will depend upon relevant DTAA..If there is NO DTAA IN THIS REGARD THEN HIS SALARY WILL BE TAXABLE IN INDIA..(RELIEF U/S 91 CANNOT BE CLAIMED IN THIS CASE SINCE HIS STATUS IS NR)


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register