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Devpura Nikunj (Querist)

12 May 2011 In case of a non resident individual who has been employed on secondment by the Indian Company any remursment of amount towards contribution to social security fund i.e Contribution to pension fund , life insurance fund maintained outside india by the foreign employer is liable to be taxed ? if yes under what section .

pls suggest as soon as possible...

CA. Anuj Gupta

CA. Anuj Gupta (Expert)

13 May 2011 Here the stay of the Indian National outside India needs to be seen, if the same is for more than 182 days then the income earned outside India is not taxable.

Anuj

Devpura Nikunj

Devpura Nikunj (Querist)

14 May 2011 He was in india for more than 182 days. & hence his status was "resident but not ordinary". Now as per DTAA, salary earned in india is only taxable. so my query is that contribution made to social security fund maintained outside india can be deemed to be earned in India.

pls justify the replies with supporting section/ provision/ case law .

CA. Anuj Gupta

CA. Anuj Gupta (Expert)

30 June 2011 The case shall fall in sec. 9(1)(ii)and for the same shall be taxable in India.

Anuj
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