Income accrues or arises in India - employer has directly ...

Case Laws Income Tax

September 15, 2017

Income accrues or arises in India - employer has directly credited the salary, for services rendered outside India, into the NRE bank account of the seafarer in India - The latter remittance would be outside the scope of section 5(2)(a), as what is remitted is not “salary income” but a mere transfer of assessee’s fund from one bank account to another which does not give rise to “Income”.

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Income accrues or arises in India - employer has directly ...

Case Laws Income Tax

September 15, 2017

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