Co-Founder & Manager @ Tax-Yantra
780 Points
Posted on 18 September 2014
In case A. Since the assessee was in India for more than 180 days during the relevant PY, he shall be liable for Income tax, irrelevant whether the payment is received in USD.
In case B. Since the assessee was resident of India for previous 10 years, he shall be liable for taxation in India, irrelevant whether his stay was less than 180 days.