Indian Income Tax Resident and taxation

Tax queries 150 views 4 replies

I am in Malaysia on Work Permit, since Jan 15, 2023. I am on deputation for a project work by my employing co in India. Effective Apr 2023, my employer payroll has stopped deducting income tax in India, since I have stayed 0 days in India in the FY 2023-24. All my monthly salaries are paid in Ringitts and deposited in my salary account in Malaysia. If I go back to India on 1st Sep 2023, will I be taxed retrospectively in India for my salary incomes between Apr to Aug, even though the salary was paid to me in Malaysia in local currency and local bank account? Will there be any difference in scenario if I go back to India after 1 Oct 2023 (then I will be <180 days in India till end of Fy2023-24, assuming I am not deputed to any other country)?

Replies (4)

1. Yes, as you will be considered Resident.

2. Yes, that will make difference as you will be NRI in that case.

Provisions Of Sec 6(11) to be fulfilled.

Hi all, thanks for your comments. Very helpful. Since in my case, I am paying tax on the earnings from salary income between Apr to Aug, in Malaysia, can I claim benefits of DTAA when I file my tax return in India for AY 2023-24? If I am taxed in India, from Apr, with retrospective effect.

Yes, you can get rebate of tax paid in Malaysia, while filing ITR  (along with form 67) when you offer your aggregate global income for assessment.


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