Whether Taxable or Not ?

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Harshit Malviya

CA final student

79 Points Joined July 2008

My Brother is Working in Japan & earning 250000 yen per month as salary from Japanese Branch of India based company,

and received salary net of tax, so whether he will be required to file his return of income in India , also he did'nt get salary certificate from that company , he have only employment contract and that too in japanese language . Please help me..

Replies (2)

Amir

Learner

4016 Points Joined December 2009

Dear Harshit,

I loved the last statement in ur post -"that too in japanese language"..............:)

Try Google translator -

https://translate.google.com/#

Now, coming back to ur question first check the residential status of ur brother based on number of days of his stay in India as per Sec 6

Then go through the relevant clauses of DTAA with Japan -

https://law.incometaxindia.gov.in/DIT/File_opener.aspx?fn=https://law.incometaxindia.gov.in/Directtaxlaws/cbdt/dta/A1_Japan.htm

If Residential status of ur brother happens to be "Resident" then his income will be taxable in India but benefit of tax paid in Japan can be obtained under DTAA.

On the otherhand if "Non Resident" then his income will not be taxable in India.