Residential status and taxability in Malaysia

Neha Nawalgaria (Partner) (39 Points)

12 December 2013  

An indivisual resident has been offered employment in Malaysia wherin the job design is such that he will be working for 28 days on site followed by a break of 28 days. He will be in India for most of his break.

He has never gone out of India in the previous years.The employment is permanent.He will be provided residence in Malaysia and all his expenses of staying will be borne by the employer.He will not be engaged in any other job and will have no other source of income in Malaysia as well as in India.He will be paid in USD. His employer will be directly crediting his salary in his NRE account.

Please advise as to his residential status and that where will his salary be taxed,in India or Malaysia?