Tax Implications of Employee sent to Study abroad

Dear Team,

Check about tax implications of following case-
Employee of Indian firm goes for study in Abroad. Company is paying full salary since 1.5 years. As he being away for more than 182 days, he is non resident as per Sec 5.

Q- whether firm is liable to deduct TDS/ withhold tax u/s 195 or any other section at the time of making payment of salary ?
Replies (2)
Quick Summary
This discussion explores the tax implications when an employee of an Indian firm is sent abroad to study. The core question is whether the company is liable for TDS or withholding tax on salary payments, especially since the employee has been abroad for over 182 days, making them a non-resident. The query also touches upon whether salary is even payable if no services are rendered to the firm during this period.

TDS on salary shall be deducted u/s 192. 192 deals with both resident or non resident employee.

Salary itself is not payable to such employee as he is not rendering any services to the Firm.

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