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..
CA R SEETHARAMAN
(Expert)
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.
CA R SEETHARAMAN
(Expert)
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).
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- EPF ECR NEW FILE SEP 17TH 2026
- Gst registered proprietorship firm
- Capitalgain tax purposes for valuation report compulsory
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- TDS on Fixed Assets purchased
- Non filing of I T Returns
- TDS on purchase of under construction property from a reseller
- TAX AUDIT ON PROFESSIONAL INCOME
- SALARY CAN BE CAPITALIZE
- GST Intimation due to Government took possession of Business Premises under PPE Act
- Under marginal scheme
- Import of Software Service.
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- GST on Renting godown to KFCSC for Storage of Raagi
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
