Taxability of salary received in dubai at india

client was working in dubai however due to covid ,client had to stay in India during PY 20-21 for more than 180 days.whether he is liable to pay tax in India..Kindly advise
Replies (6)
Quick Summary
If you worked in Dubai but had to stay in India for over 180 days during the financial year 2020-21, your salary may be taxable in India. This depends on your residency status in India, specifically if you are considered a Resident and Ordinarily Resident (ROR). If you are classified as ROR, your global income, including your Dubai salary, is generally taxable in India. The Double Taxation Avoidance Agreement (DTAA) with the UAE typically won't exempt this income unless you meet specific conditions related to your stay in the UAE.

To be decided based on his status, on total stay in India during earlier years; as ROR or RNOR...

He is ROR

In that case it will be taxable in India.

Should dtaa be referred?
It will be taxable in India.Article 15 of DTAA with UAE will also not come into come into picture unless he has completed 183 days in UAE.
Income is taxable in India

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