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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Taxation rights for the salary earned for work done in the USA - ...

Income Tax

April 4, 2015

Taxation rights for the salary earned for work done in the USA - India USA DTAA - the situs of accrual is the situs of services rendered which in the instant case is clearly in the USA and the amounts are also received in the USA. Hence, it cannot form part of income taxable in India as per Section 5 - AT

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