taxability of NRI
This query is : Resolved
Deepanshu Agg.
(Querist)
12 March 2009
A Person Mr.X(NRI)is in employment outside India and deposits his salary income in his NRE/NRI(savings) bank account which is withdrwan by his family memebers in India for household purposes. Would it be Taxable in India?
Manmohan ACA, CS
(Expert)
12 March 2009
No Such Income shall not be taxable provided assessee is not ordinary resident in India during the year in which the salary is earned . Since salary it is not earned in India it does not accrue or arise in India. And mere remittance personally (i.e. bringing personally) through any other mode (e.g. through bank, daft. Travelers cheque) shall not constitute accrue or arise in India. For reference see
Section [Sec. 9(1)(ii)]
Salary payable for –
a) Services rendered in India; and
b) The rest period or leave period which is preceded and succeeded by the period during which services were rendered in India and forms part of the service contract of employment,
- shall be deemed to accrue or arise in India.
In case of you need further clarification send message to my PM
Regards …………………!
Section [Sec. 9(1)(ii)]
Salary payable for –
a) Services rendered in India; and
b) The rest period or leave period which is preceded and succeeded by the period during which services were rendered in India and forms part of the service contract of employment,
- shall be deemed to accrue or arise in India.
In case of you need further clarification send message to my PM
Regards …………………!
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