Residential Status and Taxability of Income

This query is : Resolved

Abhishek Roy Choudhury (Querist)
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23 February 2021 Dear Sir,
An individual who is a resident of India has gone to USA on Oct'2019 and will return in India on September'2021. In USA he was doing job and there he earned income as Salary. My query is whether his income is taxable in India or not.

Thanks,
Abhishek.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 February 2021 Persons going for employment 182 days stay in india condition applicable.
If the stay in india during the year is less than 182 days his US salary is not taxable in India.