Taxation of salary earned outside India

A person resident of India joined Korean airlines and worked from Dec 19 to March 20 and he was terminated due to covid 19. During the period of employment he has earned USD 23189.35 out of which he has paid USD 6127.74 taxation i.e 20.9 %.How to determine his taxability as per DTAA? Which form is applicable for him?

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Quick Summary
This discussion addresses how to determine the taxability of salary earned by an Indian resident while working for a foreign company abroad. It explores the application of Double Taxation Avoidance Agreements (DTAA) between India and the foreign country, and mentions relevant sections of the Income Tax Act. The user is seeking guidance on which forms to use for reporting this foreign income and the tax already paid.

Originally posted by : RAJU VERMA
A person resident of India joined Korean airlines and worked from Dec 19 to March 20 and he was terminated due to covid 19. During the period of employment he has earned USD 23189.35 out of which he has paid USD 6127.74 taxation i.e 20.9 %.How to determine his taxability as per DTAA? Which form is applicable for him?

Dear Raju Ji

 

Refer DTAA of Both of the country is exits and Rule 128 of IT Act 1962 and Section 90

Otherwise Section 91 

But double tax avoidance agreement treaty has specified certain types of income under this treaty.



you earned

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