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2018 (2) TMI 520

Head Note:
Taxability in India of the salary of its employee, sent abroad for rendering services to a foreign company - Accrual of income - assessment of income for period of deputation - DTAA - withhold taxes on such salary paid in India - Held that:- The Income earned by Mr T N Santhosh Kumar from the services rendered in the USA would be chargeable to tax in the USA, and not in India, during the period that he was rendering services in the USA.

We are in agreement with the view that the split pay and perquisites received in India by Mr T N Santosh Kumar but accrued outside India, would not be taxable in India, and consequently, the employer, Texas Instruments (India) Pvt. Ltd., ie. the Applicant would not be obliged to withhold tax on the same at the time of payment under section 192 of the Act.

Whether u/s 192, the Applicant can give credit to Mr T N Santhosh Kumar for the taxes paid in the USA, as per Article 25 of the India USA DTAA? - Held that:- While discharging its obligation u/s 192 in respect of his income for the FY 2012-13, the Applicant may take into account the credit for the taxes paid in the USA for Mr. T.N. Santhosh Kumar, in view of Article 25 of the India-USA DTAA.

 

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