I HAVE ONE QUERY THAT WHETHER PERSON RESIDING IN DUBAI AND RECEIVE SALARY IN DUBAI NOW HE IS LIVING IN INDIA FROM LAST 10 MONTHS. SO WHETHER SALARY RECEIVE IN DUBAI IS TAXABLE IN INDIA OR NOT ????
FOR EG. MR. A IS LIVING IN DUBAI AND RECEIVE SALARY IN DUBAI UP TO MAY 2017 [APR 2017 AND MAY 2017 CURRENT FY] FROM JUNE 2017 HE COMES IN INDIA AND LIVING TILL DATE. SO FOR FILING RETURN OF AY 2018-19 [FY 2017-18 ] SALARY RECEIVE IN DUBAI [APR 2017 AND MAY 2017 CURRENT FY] IS TAXABLE OR NOT AND WHETHER MENTION ANYWHERE IN INCOME TAX RETURN ?????
Since he lives for 10 months in India he becomes resident but not an ordinary resident (assuming he doesn't satisfy additional condition for being a ordinary resident). Now the salary is received in dubai and services are also carried out in dubai for the 2 months hence it is not received neither accrues or arise in India. So it is not taxable in India
Income is accrued and received outside india i.e dubai (Sec.5)he resides in india for more than 182 days in P.Y 2017-18 i.e for around 10 months, he became resident (assuming not ordinarily resident) in india he will not be liable to pay tax. (Sec.6)
on the basis of information furnished by that person is resident and not ordinarily resident in India therefore in his case only that Income which accrues or arises in India would be taxable and since this income that is salary from Dubai has not accrued or arisen in India, it won't be taxable in India