Taxability of non-ordinary resident

Yes.it will taxable as income accrue or deemed to accrue outside India will be taxable in  the hands of Resident and Non-Ordinary Resident of India.

but his company and the control and setup of the company is in US..his salary vl b paid by them to his forign account nly...does this effects his taxability??

Look. For the income to be taxable, it should be accrued or deemed to be accrued/arised in India. Here he is rendering services in India. Which means that his company is likely to get Income from India for the services rendered by its employees.

Here the Income is accrued to the company but not to the employee. Therefore the Salary received by him is not taxable in India.

under sec 9(1)(ii):Income which falls under the head salaries would  be deemed to accrue or arise in India, if it is in respect of services rendered in India.

as per the abv section, his income is deemed to accrue in INdia..den wht abt dis statement?

plz clear you query

as per the abv section, client salary income is accrued or arised in India as his services rendered in India, hence as per the taX liability of a non ordinary resident, his income vl b taxable in India..?

Is this xplanation correct r any other issues?

Ya...This explanation is correct.

can any 1 provide me supreme case law regarding dis taxability of not ordinary resident...

see there is TWO type of income indian income & Forgein income,an income accrued or arise in india is indian income which is taxable for all i'e R&OR, R but not OR and for NR in ur question it is indian income which is taxable

if ur confused then decide first whether the income is indian or forgein..............if indian taxable for all,if forgein then taxable for R&OR and .............................R but not OR(if its connection with india)