02 February 2023
Hi Assesse has employed in the Indian company till April 2016, thereafter went to Sigapur for employment purpose of the same company and he came back on January 2017, here as per the section 6 of the Income Tax Act 1961, he is Non Resident of India. further stating that, >He received the salary in Singapur and paid the applicable tax in that country during April 2016 to Dec 2016, >He also not received any salary in Indian salary account during the April 2016 to Dec 2016, >He received salary from Jan 17 to March 17 from Indian company in Indian salary account.
As per my understanding assesse is fall under NRI status so he no need to pay the tax on income earned during the period from April 2016 to Dec 2016, But Indian company has deduct the TDS for whole year. Based the form 16 issued by Indian company AO has considered, assesse is the Resident of India, and he need to pay tax on global income. Here i need to understand that, whether he need to pay tax on whole year salary or only from Jan 17 to March 17.
03 February 2023
He needs to pay tax in India from Jan 17 To March 17. Applicable tax has been paid in Singapore. Double taxation unjustified. He is non resident global income not taxable in India.
CAclubindia
