Unspent per Diem Taxability

Whether Unspent per Diem is taxable in india ??
If yes what is the tax treatment (tax deducted in foreign country)?
Replies (3)
Quick Summary
Unspent per diem received for business trips outside India is generally not taxable if fully expensed. However, any amount brought back to India is considered taxable income. If tax has already been deducted in a foreign country, Double Taxation Avoidance Agreements (DTAA) provisions may apply, impacting the overall tax treatment.

The per diem amount is not taxable in India if you spend all of it while you are on a business trip outside India. But do remember that any unspent amount, if brought back to your home country like India, is counted as your income which should be taxed
If tax deducted there in foreign country
what are the provisions of tax in income tax act?
Then DTAA is applicable

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