salary paid to citizen of india but non resident india by the non government indian company for service rendered outside india. whether it is subject to tax in india or not? kindly ans me.... thanks
8 Replies
@VaibhavJ
(Believe!! Live your dreams!)
(33516 Points)
Replied 28 November 2012
Hi.
what is place of payment?
Gokul
(CA FINAL)
(47 Points)
Replied 28 November 2012
Hi
Also tell me how can find the place of payment.
Ravi Kumar Mahaur
(CA-FINAL)
(202 Points)
Replied 28 November 2012
1) For individual-- such salary is not taxable in India
2) For Non-Govt. Indian Company-- this company is lablie to deduct tds u/s 40(a)(iii)
chintan mehta
(Chartered Accountant)
(445 Points)
Replied 29 November 2012
Hi
For a Non Resident only Indian sourced income is taxable. So for a non resident, if he has rendered services outside India the same is not taxable in India.
Regards
manavi
(article)
(30 Points)
Replied 05 December 2012
As per my understanding, the taxation of an individual depends on his/ her residential status for the relevant financial year. In case the person is a non resident, only the India source income is taxable in India. Since in your case, the assessee is a non resident and the income is received outside India and pertains to the services rendered outside India, the same is not an India source income and therefore, shall not be liable to tax in India.
Gokul
(CA FINAL)
(47 Points)
Replied 05 December 2012
hi manavi
Thanks for ur msg. salary received from an indian non govt company by non resident for service rendered outside india is not subject to tax in india. but the indian non govt company is liable to deduct the tax. but in case govt company pays salary to non resident eventhough for service rendered outside india is subject to tax in india in hands of non resident.
thank u
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