income of salary

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bhavin (Querist)
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19 January 2010 i am in qatar where i get salary there is also applicability of residential status for make i.t. return and in which form i should fill up for return and frist i am confusion about the tax charged in india or in qatar

Barun Kumar Ghosh

Barun Kumar Ghosh (Expert)
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20 January 2010 Are you resident in India or non-resident in India for tax purpose. If your physical presence in India in relevant yearis 182 days or more, then you are non-resident in India for tax purpose (Refer section 6). In that case you shall not be liable to tax on salary accruing to recived by you in Qatar.However, if you are employee of Government of India, then even if you are non-resident salay otside India is deemed to accrue in India and you will be liable to tax in India. However, you are entitled to exemption under section 10(7)in respect of allowances and perquisites allowed to you outside India.
As the salary arises to you in Qatar, the tax authority of Qatar shall withold tax as per tax law of Qatar. If you are resident in India during the relevant previous year, the Indian Government also has the jurisdicton to tax the same. However, you are entitled to the benefit by way of double tax relief.