Taxability of Pension received by a non resident

Tax queries 727 views 1 replies

Hi Friends, I have a doubt. Suppose Mr.X , a non resident, receives pension income from his ex-employer from London. The pension income is deposited by the employer directly in Mr. X's A/C in a Bank say Standared Chartered Bank in India and it is not deposited in any bank account in London. The pension income accrues and arises from London.My doubt is that whether the pension income credited to Mr.X's bank account in India is taxable in India as income of non resident received or deemed to be received in India????Also please give relevant IT sections and case laws if possible...Since the non resident is not having any bank account in London, it is deposited in his account in India. So can any relief be claimed for the same??????

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Originally posted by :Sssssv
" Hi Friends, I have a doubt. Suppose Mr.X , a non resident, receives pension income from his ex-employer from London. The pension income is deposited by the employer directly in Mr. X's A/C in a Bank say Standared Chartered Bank in India and it is not deposited in any bank account in London. The pension income accrues and arises from London.My doubt is that whether the pension income credited to Mr.X's bank account in India is taxable in India as income of non resident received or deemed to be received in India????Also please give relevant IT sections and case laws if possible...Since the non resident is not having any bank account in London, it is deposited in his account in India. So can any relief be claimed for the same?????? "

Pension Income would be treated as received in India and not as deemed to be received in india.


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