Compliance Advisor
794 Points
Posted on 22 July 2015
Dear Sir
As per section 6(1)(a) and explaination-I of Income Tax Act 1961 your Residential Status fro the FY 2015-16 is Non-Resident. Your total stay during the financial Year 2015-16 is less than 182 days as you mentioned above.
And Explaination-I of Section 6(1)(a) specifies that In case of an Individual being a citizen of India, who leaves India in previouse year for the perpose of employment outside India the provisions of sub-clause (c) of Section 6 shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted ;
1. As your Residential status for the FY 2015-16 is "NR" than you are not liable to pay taxes on your foreign income. -Section 5 of Income Tax Act 1961
2. You are require to file your Income tax return for your Indian Income only (Earned during the period 1st Apr - 2015 to 30th Ju-2015) as per section 139 of Income Tax Act 1961.
3. No you are require to pay taxes on your Indian Income and file your Income tax return as per section 139 of IT act 1961.
4. For the Income earned and received outside India you can make remittance in your NRE Account in India. Remittance from one country to another country is not taxable in India.
Note :- If your Salary Income or any other Income is directely received in India without any remittance than the whole income will the taxed in India.
For any further assistance please feel free to call me during the business hrs at +91 965 431 2612.