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.
CAclubindia
