My Relative is Working in Merchant Navy. In the year 2012-13, He has been out of INDIA for 234 days . He is paid Salary of 4800 USD By Belgian Company. They are deducting tax of some 2500 USD and crediting the balance of 4800 USD in his NRI Account in INDIA. Is he Required to pay Tax In INDIA. My relative has no contact with the Belgian Company. The Belgian Company has Agent in MUMBAI through which my relative is employed.