Income tax filing query in case of overseas salary

My Clients is an Indian PAN holder in FY 2018-19

01/04/2018  to 19/08/2018     he will be in India                                                                         Salary will paid by Indian Co.

20/08/2018  to  15/11/2018    his Indian co will depute him to Vietnam on  BUSINESS Visa  -  Salary will paid by Indian Co.

16/11/2018  to   30/04/2019  his Indian co will depute him to Vietnam on    WORK Visa        -  Salary will be paid by Foreign Co.

Query-

1. Where he will Filed Income Tax Return in India   OR  Vietnam

2. TAX Benefit  ?? ,  In Vietnam Tax is 35% 

3. In above whether he will be RESIDENT or NRI

Please guide me

 

Replies (2)

3. Based on earlier years stay in India, and more than 60 days in current FY , he would be Resident Indian.

1. He will have to file return in India.

2. The tax paid in Vietnam is subject to deduction as per DTAA agreement, if any.

PLEASE NOTE 😊 CBDT has further extended the due date of filing ITR till 5th September.

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