| Question And Answer | |
|---|---|
| Subject: | Taxability of salary of NRI in India for services rendered outside India |
| Category: | Income-Tax |
| Querist: | Arun Kumar Arora |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Non- Resident, non-resident taxation, salary |
| Date: | May 31, 2022 |
Where a remittance is made to a person by way of salary on monthly basis(for services being rendered outside India) to a NRI employed for overseas branch of a firm resident in India. Whether the same is chargeable to tax under the Head Salary in case of such employee in India or in the country where the employee is based.
The individual who is a non-resident Indian (Assuming he is a non-resident as per Article 4 of DTAA) would be a resident of another jurisdiction as per the DTAA between India and the other jurisdiction. The source jurisdiction will withhold tax and the exemption/credit of the same will be available in the other jurisdiction as per the prevailing DTAA.
Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org