This discussion clarifies the taxability of international travel expenses provided by an Indian employer to a foreign employee working in India. The consensus is that these expenses are considered a taxable perquisite under Section 17(2) of the Income Tax Act, as they are not specifically exempted. The employer's provision of to-fro journey costs is therefore subject to income tax.
15 December 2022
Dear Sir, Would you please give a reference to the applicable section of the Income Tax Act? It will help me to understand it in a better way.