Go AD-FREE with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

NRI salary earning from Outside India & Staying in India more than 90day is Taxable

Tax queries 126 views 1 replies

Sathish

Accounts

33 Points Joined May 2011

Hi,

Please help me on below query,

NRI salary earning from Outside India & Staying in India more than 90day is Taxable ??

The service rendered in India for Out India customer & NRI Employee intended to work in India for 90days or more than 90days is there any tax implication??

for Indian Entity there is no salary accrued in books, since employee is earning salary from outside India entity.

Thanks in advance,

Replies (1)

A taxpayer would qualify as a resident of India if he satisfies one of the following 2 conditions :

1. Stay in India for a year is 182 days or more or

2. Stay in India for the immediately 4 preceding years is 365 days or more and 60 days or more in the relevant financial year

In the event an individual leaves India for employment during an FY, he will qualify as a resident of India only if he stays in India for 182 days or more. This otherwise means, condition (b) above of 60 days would not apply to him

If he satisfied any of the provisions then he liable