Taxability of salary received in dubai at india

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client was working in dubai however due to covid ,client had to stay in India during PY 20-21 for more than 180 days.whether he is liable to pay tax in India..Kindly advise
Replies (6)

To be decided based on his status, on total stay in India during earlier years; as ROR or RNOR...

He is ROR

In that case it will be taxable in India.

Should dtaa be referred?
It will be taxable in India.Article 15 of DTAA with UAE will also not come into come into picture unless he has completed 183 days in UAE.
Income is taxable in India


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