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2018 (2) TMI 521

Head Note / Extract:
Accrual of income - Taxability in India of the salary of its employees sent abroad for rendering services to a foreign company - assessment of income for period of deputation - DTAA - Held that:- The income earned by the assignees/employees from the services rendered in USA / Germany, respectively, would be chargeable to tax in the USA / Germany only, and not in India, for the period of their deputation.

As the assignees are not liable to be taxed in India in respect of their income during the financial year 2011-12, the Applicant is not obliged to withhold taxes on the salary paid to them in India for such period.

Whether u/s 192, the Applicant can give credit to the assignees for the taxes paid in the USA / Germany? - Held that:- While discharging its obligation u/s 192 the Applicant may take into account the credit for the taxes paid in the USA for Mr. Rajendrababu in view of Article 25 of the India-USA DTAA and for Ms. Prashanth in view of Article 23 of India–Germany DTAA, after making proper verification as required by section 192(2) of the Act.


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