23 September 2011
Is it compulsory for the company to file return of its employees who are non resident ? If that non resident doesn't file the return, can IT authority catch company & levy the penalty ?
24 September 2011
No. Filing of return of Income in India for Non-resident is the liability of Expat. However Company (assumed Indian employer) is liable to deduct TDS on salary payments to Non resident employee. Refer Sec 139 of the IT Act.
04 October 2011
The section applicable is 192 wherein non-resident employees if rendering services in India then TDS is deductible on the said payments.The Income Tax Department can catch and levy penalty on Indian Company if the TDS for the above mentioned employees is not deducted and paid to Govt.
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