Salary Payment to non resident


This query is : Resolved 

Quick Summary
A private limited company can hire a non-resident employee and pay their salary directly to an international bank account. If the employee is in Ukraine and no Tax Deducted at Source (TDS) is applicable, a PAN card is not required. This means there are no immediate tax liabilities for the company in this scenario.

17 May 2023 a pvt ltd company can hire the employee who is non resident and the person don't have the pan card and the salary will be credited to the international bank account from the india company account .

what are the tax liabilities and can we do this ?

17 May 2023 No tax liability you can make the payment.

19 May 2023 the person is in ukraine so he has to take the pan card in this case ?

19 May 2023 PAN card not required as no TDS.


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