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Liability of non resident individual and company to pay tax in India and to file the return, Income Tax

Issue Id: - 1825
Dated: 20-3-2010
By:- madhavvan n

Liability of non resident individual and company to pay tax in India and to file the return


  • Contents
when is a non resident individual liable for tax in india if he receives any fees or any income for his services rendered in india is he required to file his return in india in case of non resident company if it receives fees or income in india is it required to file its return in india

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Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 23-3-2010
By:- shuvro mukherjee
mr madhavan as far my knowledge goes, any income which accrues/arises or is deemed to accrue/arise in India during the PY whether received in India or not is ta taxable in the hands of a NRI.Hence he must file the ITR

2 Dated: 24-3-2010
By:- rajib dass
The non-resident is liable to tax, if the icome is accrued or deemed to be accrued in India, irrespective of the receipt of the income. For filing of the income tax return with this the Income Tax Department, we have to see the residential status of the person.

3 Dated: 25-3-2010
By:- Rama Krishana
Yes, for the income accrue or arise in India, a non resident individual is subject to income tax in India. A person payment amount to non resident would also deduct tax under section 195. However, if may take the benefit of DTAA if any in his favor if existing between India and the country of that individual.

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