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Taxation of salary earned outside india

Tax queries 312 views 1 replies

Anuj

Financial Controller

24 Points Posted on 17 October 2016

A person has been redident in India till PY 2011-12. In PY 2012-13, he leaves india in January 2013. For 9 months of PY 2012-13 he earned salary in India (obviously taxed paid on ame in India) and for remaining 3 months he earns salary in Mauritius (no tax paid in India). As per my understanding, for PY 2012-13 the person is treated as resident in India and hence would be liable to tax on Mauritian salary also in India. However, he can claim rebate under section 90. My question is : What are the pre-requisites to claim such relief, and how will the rebate be calculated. Also what will be the status in PY 2013-14, 2014-15 and 2015-16, if the person continues to be employed outside India.

Replies (1)

NITESH

JOB

7 Points Posted on 21 October 2016

As during FY 2012-13 period of stay is more than 182 days then person will be considered as resident of india. In case of resident person his global income will be considered for tax purpose and therefore whatever income which is earned in Mauritius that will be taxable in India. Calculate of rebate is somewhat lengthy procedure so cannot explain that in message.

Regarding status of FY 2013-14 , 2014-15 and 2015-16 it depends on period of stay in India. If period of stay in india is more than 182 days then person will be resident else non resident