Resident receiving salary from united nations

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ajay (Querist)
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02 November 2012 namaskar,

my friend had gone to sudan(south africa) through a company in mumbai on december 2010 for working in technical staff of united nations peace keeping mission in republice of sudan.

now he received salary from united nations in american dollar in account in sudan ,he afterward transfers this salary in NRE account mantained in india pnb mumbai.

also he recieves salary from mumbai company .

now since he is a resident for year 2010-2011 and 2011-2013 so is the salary recieved in sudan in taxable along with the salary recieved in india..

please reply urgently
thanks to all

Amol S Joglekar

Amol S Joglekar (Expert)
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02 November 2012 Yes. The salary received in Sudan is taxable in India subject to
01. DTAA if any
02. He can claim tax exemption to the tune of average rate of tax.... paid on the income earned in SUDAN and at SUDAN.

ajay

ajay (Querist)
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03 November 2012 thanks amol ji ,,,
but for the pvs year 2011-2012 he is a non resident
(since he is in india for less than 182days as per clause i of sec.6 and less than 60 days as per clause ii

as such income recieved in sudan is not taxable ..

am i correct
please reply

ajay

ajay (Querist)
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03 November 2012 namaskar ,

salary recieved by an employee of united nations is exempt under section 18 (b) of the united nationss(priviledge and immunities act )1947..

please guide me if any of my above findings is not applicable to the matter of my friend..
thanks

please experts reply

Amol S Joglekar

Amol S Joglekar (Expert)
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03 November 2012 Given : The person has gone through a COMPANY in Mumbai. Please check if he falls under "Officials of the United Nations shall" as per sec 18b of the Act mentioned by you.

Given2: since he is resident for 2010-11 and 2011-13. Please confirm whether he is resident or non resident. If he is non resident in India for 2011-12, his income earned outside India (i.e. Sudan) is not taxable in India.

ajay

ajay (Querist)
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05 November 2012 thanks amol ji
sir he is a non resident for the year 2011-2012 thus his salary is not taxable in india.

and sir for the year 2010-2011 he is a resident in india and recieved salary in sudan form united nations .

but sir how to confirm will he be placed in the catogery of the officials of united nations or not.

sir according to my analysis :: his job in sudan is under control and supervision of united nations and no interference is from his indian company ,thus as such employer employee status exist between him and united naitons.so he should be considered as an empoyee of united naions for tax purposes...

am i right or wrong please clarify experts.

Amol S Joglekar

Amol S Joglekar (Expert)
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05 November 2012 Normally the arrangements made by UNO are other way round. It entersinto agreement with the concerned EMPLOYER. In your case, please ensure this agreement, if any between the employer company and UNO. If this is not done, then there has to have an agreement between the person and UNO. This will make the relation CLEAR. Request you to revert.

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ajay

ajay (Querist)
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05 November 2012 thanks amol ji.

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