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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Accrual of income in India - Salary/ remuneration received by ...

Income Tax

August 1, 2018

Accrual of income in India - Salary/ remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2) (a) of the IT Act, 1961 and such income cannot be taxed in India when the assessee stayed outside India for more than 182 days

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  1. Remuneration received directly remitted from foreign to the NRE account - accrual of income - salary received in India is taxable in India in terms of section 5(2)(a) - AT

  2. Service rendered in India - “salaries” - for a period not exceeding 183 days - taxability in India - remunerations in view of the treaty, taxable at Denmark and not in India - HC

  3. All the evidences establish that assessee was non-resident and earned salary outside India which was received by him outside India and therefore was not taxable in India - AT

  4. Income accrued in India - the salary earned by the assessee in respect of services rendered in Australia for the period 31.08.2014 to 31.03.2015 is taxable only in Australia

  5. Tax on salary - Salary received and taxed in U.K. - The income from salary received in India for employment exercised in UK is to be clubbed there and has been done by...

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  8. Dividend income received from a foreign country - exemption from taxation - DTAA between Government of India and Government of the foreign country - Not Taxable - SC

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