salary income
This query is : Resolved
06 August 2008
If X has left India first time on 01-08-2007
and having salary income abroad, then whether that persons salary income will be exempt u/s 6(6)?
and having salary income abroad, then whether that persons salary income will be exempt u/s 6(6)?
Sachin Kataria
(Expert)
06 August 2008
hi Pranjali,
As per sec6(1)(c), X is a resident of India as his total stay is more than 365 days within 4 preceeding year,i.e., from 01.04.2003 to 31.03.07 provided that he is in india in year 2007-08 for more than 60 days.
Here he leaves India on 01.08.07, it means total stay in inida in year 2007-08 is 123 days which is more than 60 days and he is also in india for more than 365 days in year 01.04.2003 to 31.03.07. thus all income received from abroad is taxable in india. more suggestions are welcomed
As per sec6(1)(c), X is a resident of India as his total stay is more than 365 days within 4 preceeding year,i.e., from 01.04.2003 to 31.03.07 provided that he is in india in year 2007-08 for more than 60 days.
Here he leaves India on 01.08.07, it means total stay in inida in year 2007-08 is 123 days which is more than 60 days and he is also in india for more than 365 days in year 01.04.2003 to 31.03.07. thus all income received from abroad is taxable in india. more suggestions are welcomed
S.Srinivasaraghavan
(Expert)
07 August 2008
You have to read explanation to subsection (1)(c) of section 6 if the individual is a citizen who leaves India as a member of the crew of an Indian ship or for purposes of employment,then 60 days has to be substituted with 182 days.
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