Scrutiny assessment for AY 2013-14 U/s. 143(3) of the Income Tax Act 1961 (International Taxation)

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..... Scrutiny assessment for AY 2013-14 U/s. 143(3) of the Income Tax Act 1961 (International Taxation)
Query (Issue) Started By: - Nik Shing Dated:- 2-3-2016 Income Tax
Income Tax
I worked in the UK during 2012-13 for my company for 9 months. And they had paid my Income tax in UK (HRMS). l have a P60 form from my company which proves the income tax is paid in UK. PwC had filed the income ta .....

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..... x return with Income Tax dept. India (In Sep 2013) In which we have claimed a relief u/s.90/91 of the I.T. Act 1961 and claimed refund of the tax I had paid in India. This was a substantial amount which I received subsequently. After that in 2015, I received a scrutiny notice for AY 2013-14 from I.T. Dept. India. As a part of this scrutiny the I-T officer have demanded the 'Residency Certifi .....

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..... cate (RC)' of UK in order to claim the relief u/s.90/91(Subsection 4). I had submitted all the proofs (i.e. P60 etc) to the I-T Officer. As per the I-T office, I cannot claim the relief without RC and will have to pay back all the Taxes and penalties. I then contacted the UK Tax dept. (HRMS) and requested the 'Residency Certificate', but I was informed that because I worked in the UK .....

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..... for less than 52 weeks hence there is no National Insurance Number or Self-Assessment number generated for me. Hence 'Residency certificate' cannot be issued for me So my question is, 1. As per I.T. Act 1961-2015 Section 90/90A/91 (subsection4) it is required to present a 'Residency Certificate (RC)' of the country in which you worked, but what if that country Cannot provide the RC .....

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..... due to their own rules/regulation. i.e. in my case UK cannot provide it. Is there any alternative to this rule. 2. A number of Indians work in UK on short term ICT 2 visa, which is only valid for 1 year. And UK do not issue 'Residency Certificate' if you work less than 52 weeks. That means technically none of the short term ICT 2 visa Indian worker will get the UK RC. And will have to pa .....

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..... y taxes in both UK & India? This s clear case of double taxation? 3. Is there any expert advice you can give to deal with this problem.
Discussion Forum - Knowledge Sharing .....

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