Taxability of Pension received by a non resident

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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??????

Replies (3)

Nope...

 

Such incomes are not chargeable to such NRI...

 

As, neither it arises or accrues in INDIA.. Its just deposited in INDIAN bank....

 

 

I dnt knw the exact section, but its 9 (I)

Mr.Dhiraj, Thanks for ur reply..but u see section 9 talks about Income deemed to accrue or arise in India.This pension does not accrue or arise in India..But since it is deposited directly in his bank account in India, will it be taken as income which has been received or deemed to have been received in India and taxed???? Cos u see for a non resident these following are criteria to tax his income in India :

1. Income received or deemed to be received in India.

2.Income accruing or arising or deemed to accrue or arise in India.

Ya, i know that it doesnt satisfy the 2nd criteria but does it satisfy the first criteria cos it is not received by him directly in India but the income is deposited in his bank account in India so can it be taken as income received or deemed to received in India.

Friends One more Kind request...Pls give me the applicable sections and case laws too if possible to justify ur answer..It will help me to an great extent


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