Salary case

According to Sec 6 of the Incometax Act, 1961 if an indian citizen who leaves india as a memeber of the crew, he has to satisfy some conditions as laid down in the section. Here you did not mention about ur friend's stay in india to dettermine his Residential Status in India. However Sec 9 of the Act clearly states that the Income deemed to accrue or arise in India is taxable in India. To be precise, as per the given facts deduction of TDS is correct and you can claim refund of TDS provided you have Savings which are eligible for Sec 80c.

no he cant claim refund as per the section 6 it says that if a member leaves india as crew member then he is resident in india

Dear Vijay, Here u r not clarifying many things. Still i give u answer. If TDS is deducted from income than there is no provision that u can not apply for refund. person can apply for a refund on the basis of proof of savings and other relavant details under Chepter-VI i.e under sec. 80C to 80U. And he will get the refund easily. But before asking to authority for refund I suggest u that u get clear idea about his residential status and other realvant details.

sir,

 

I have a question  as follows:

 

We have to remit  Participation fee JPN YEN 11,00,000/-

TO INDIAN TRADE PROMOTION ORGANISATION , TOKYO,

JAPAN IN CONNECTION WITH THE TEXTILES FAIR WHICH

WILL BE HELD DURING AUG. 2008.   ANY TDS IS DEDUCTABLE

FOR REMITTING THE ABOVE  ABROAD  IN FOREIGN COURANCY

IN JPAN. 

PL ADVISE  IF NO TDS IS APPLICABLE, PL GIVE ME THE

NOTIFICATION, INCOME TAX ACT  IN DETAILS.

 

BEST REGARDS

RAJAN

N TEX INTERNATIONAL