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My NRI Pending salary income is taxable or not?

Prashant (Manager - Overseas) (97 Points)

28 March 2015

I am NRI till Mar 2013. Till 2013 I suppose to get my Pending Salary INR 5,00,000/- from my UAE Employer. In Mar 2014 I Get my dues from his indian company. Also, through out the year i was working individually in India and earned 65,000/- plus some UAE transfer of INR 1,89,000/-. That means In the year 2013 - 14, I received following amounts -

From UAE Transfer - INR 1,89,000/-

From Indian Work - INR 65,000/-

From India for UAE Pending Salary - INR 5,00,000/-(INCOME ACCRUDE OUTSIDE INDIA BUT RECEIVED IN INDIA)

Now, My question is.. Whethere This PENDING SALARY WILL TAXABLE OR NOT?

PLESE GUIDE...

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1 Replies

J. K. Ratan (Compliance Advisor) (794 Points)
Replied 28 March 2015

Dear Sir

1. If your stay in India has been more than 182 days during the Financial Year 2013-14 "Sec. 6(1)" And

2. You has been Resident in 2 years out of 10 yrs immediately preceding FY and you has been in India not less than 729 days during the 7 yrs immediately preceding financial Year than

If you are falling in these conditions than

- Transfer from UAE INR 1,89,000.00

- Indian Work INR 65,000.00

- Pending Salary INR 5,00,000.00

Shall be taxable in India and if only 1st condition stisfy than whole income except "transfer from UAE INR 1,89,000.00" will be taxed in India.

If Any tax (Federal Tax) paid in UAE during the FY 2013-14 than you can enjoy the benefit of DTAA as per section 90 or 91 as the case be