Salary earned outside india

1. Salary will be taxable in India.

2. If the employer pays for the employees relocation travel would that be treated as income - Is this reimbursement of expenses. I think if it is not an allowance then you can provide the bills to the employer and take benefit of it. For example - if you receive Rs. 10,000 as relocation expenses and you provide bills of Rs. 8,000 to your employer towards relocation expenses then balance of Rs. 2,000 will be chargeable to tax.

3. If the employee has received a discretionary relocation allowance for shipping personal effects would that be treated as income - Any type of allowance is chargeable to tax until and unless it is specifically exempt as per the Income Tax Act, 1961 but I think the treatment will be same as mentioned above.

4. If the employer provides temporary accomodation would that be treated as an income - Yes as Rent Free Accommodation (RFA) is provided to you. It will be taxable as per the Income Tax Act, 1961.

5. If the employer provides a temporary loan to the employee would that be considered a perquisite - Yes.