| 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.
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