Salary from a foreign employer for services rendered outside India is not taxable if the assessee has stayed outside India for more than 182 days

Last updated: 23 June 2021
Quick Summary
An individual's salary earned from a foreign employer for services rendered outside India is not taxable in India if they have stayed outside India for more than 182 days during the relevant financial year. This ruling clarifies that meeting the criteria for non-resident status, specifically by being outside India for over 182 days, exempts such foreign income from Indian taxation. The Assessing Officer had initially treated the income as taxable, but the tribunal's decision supports the assessee's claim based on their extended stay abroad.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order dated 27th September, 2019 of the CIT(A)-2, New Delhi, relating to assessment year 2011-12.

Citation :
ITA No.9232/Del/2019

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