Ankur Bansal (Chartered Accountant) (35 Points)
08 February 2010my client works in a mnc. that mnc sent him in a foreign country during Prev. year 2009-10. there he got salary in foreign country and tds has been deducted from that salary in foreign country.As well as he get salary from mnc in india for the time he works in india for that mnc
How tax will be calculated in the AY 2010-11
Amir
(Learner)
(4016 Points)
Replied 08 February 2010
Dear Ankur,
First of all residential status is to be looked in -
1) If it is of Resident & Ordinarily resident - then his global income is taxable in India subject to DTAA with that country, If India has not signed DTAA with that country then Tax paid by him in abroad can be claimed as Relief u/s 91
2) If Resident but not ordinarily resident or Non Resident - then his salary earned in foreign country is taxable only if it is First received by him or on his behalf in India but again subject to DTAA with that country.."relief u/s 91 is not available in case of Non resident"
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
CAclubindia
