NON REAIDENT
This query is : Open
26 February 2017
Salary, allowance and perquisites received from the government of India to a person outside India for services rendered outside India is taxable or not..
26 February 2017
Only salary is taxable, allowances and perks not taxable, in respect of citizen of India receiving salary from govt of India for rendering service out side India.
27 February 2017
" Salaries For Government Service Outside India" [Section-9(1)(iii)]
[ Income Deemed To Accrue Or Arise In India]
In the case of citizen of India who is employed by the Government, income chargeable under the head ‘Salaries’ which is payable outside India for the services rendered outside India is deemed to accrue or arise in India and hence is taxable but allowances and perquisites paid or allowed by Government outside India are exempted under section 10(7).
[ Income Deemed To Accrue Or Arise In India]
In the case of citizen of India who is employed by the Government, income chargeable under the head ‘Salaries’ which is payable outside India for the services rendered outside India is deemed to accrue or arise in India and hence is taxable but allowances and perquisites paid or allowed by Government outside India are exempted under section 10(7).
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