Taxation of non resident
This query is : Resolved
CA Rahul Gharat
(Querist)
14 November 2011
A person working outside India since 3 years. And No tax is deducted by the Co. Outside India. Wants to know the taxability of Income earned outside India??
14 November 2011
He is a non resident and also salary income earned outside india purely foreign Income, therefore taxability in india will not arise.
Message likes :
1 times
CA Rahul Gharat
(Querist)
14 November 2011
But the first year and second year in this case will be How the taxation would be??? Because those returns are also yet to be filed...
14 November 2011
As you said he has been living for 3 years, as per section 6(1) of income tax act,1961 person leaving ouside india can be a resident only if he stay not less than 182 day IN THE RELEVANT PREVIOUS YEAR, here note that 60 days concept u/s6(1)b is not applicalbe(In case an Indian citizen leaves India for employment abroad in any year for the purpose of employment)..First and second year also non resident and nothing will be taxable in india.
Message likes :
1 times
CA Rahul Gharat
(Querist)
14 November 2011
Thanks friend...
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Capital Gail Exemption Certificate
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Taxation of crypto futures in India Fy 2026- 2027
- EPF ECR NEW RULES Sep 17th 2026
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Issuing of delivery challan by seller of goods
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
