Salary accrue and received in India - in a situation in which ...
Salary Remitted to India from Abroad Not Considered as Salary Receipt in India Under Tax Laws.
March 1, 2014
Case Laws Income Tax AT
Salary accrue and received in India - in a situation in which the salary has accrued outside India, thereafter, by an arrangement, salary is remitted to India and made available to the employee, it will not constitute receipt of salary in India - AT
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