Incometax on person employee in spain without working visa

This query is : Resolved 

05 January 2013 Sir, I want to ask that a person who in on Educational visa for Spain. During this period he is also under Employment of a Spain co. for around 2500 Euro. whether such income will come under tax ambit in India or taxable in Spain only?

What will be the circumstances in case this amount is directly received in his NRO/NRI Bank account.

05 January 2013 01. Residency Rule (Income tax) : If the person is resident and ordinarily resident in INDIA, the his income from any part of the world is taxable. On the other hand, if the person is Non Resident in INDIA, the his Indian income is taxable in India.


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