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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Income deemed to accrue or arise in India - Salary receipts ...

Income Tax

November 3, 2023

Income deemed to accrue or arise in India - Salary receipts filled under NRI status - The clarification given by the CBDT is to mitigate the hardships faced by the assessees where a non-resident received his salary in the NRE account maintained with an Indian Bank, since conditions of his employment are not restricted to a single place but either in the ships or in the onshore projects elsewhere. - Benefit of beneficial circular extended to the assessee - AT

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