09 March 2017
Assessee is a Marine Engineer and during the course of his employment, he has stayed out of India for 197 days. His salary for the entire year has been credited to a Local bank in India into his NRE account.
1.Whether his salary income is taxable in India due to the fact that his income is getting credited in India, or 2. Whether he would be non resident and hence exempted from paying tax in India?
09 March 2017
1 As he is non resident during the year his salary income is not taxable in India, even the salary is credited in Indian bank ac. 2 As he stayed outside India for more than 182 days, he is non resident and his salary income is not taxable in India.