Taxability of non resident

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Unnikrishnan B (Querist)
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29 August 2016 Sir, suppose there is an Indian firm who is doing the business of export and it has a branch abroad which is managed by a non resident .the non resident is procuring export order to the firm in India.What is the taxability to the salary paid to the non resident by the Indian firm .does it treated as earned in India ?

Unnikrishnan B

Unnikrishnan B (Expert)
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30 August 2016 Sir, Let me complete the query .the service or job done by the non resident who is also not Indian citizen is from abroad .so income accrued abroad. My doubt is the income earned in India or not?.Kindly reply?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 August 2016 The income is earned and accrued outside India for services rendered outside India.
The salary paid is to a non resident for services rendered out side India is not taxable in India.

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Unnikrishnan B

Unnikrishnan B (Expert)
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30 August 2016 Thank you for the reply sir is the income deemed to accrue or arise in India as in the case of foreign diplomats in the present case.thank you for the prompt reply

Unnikrishnan B

Unnikrishnan B (Expert)
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30 August 2016 Means person working in Indian embassy abroad

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 August 2016 Only payment by Govt only deemed to accrue or arise in India. The above payment will not deemed to accrue or arise in India.

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Unnikrishnan B

Unnikrishnan B (Expert)
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30 August 2016 Thank you for the reply

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