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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Taxability in India of the salary of its employee, sent abroad ...


Employee Salary Abroad Not Taxable in India if Taxed in USA Under DTAA, Says AAR.

February 9, 2018

Case Laws     Income Tax     AAR

Taxability in India of the salary of its employee, sent abroad for rendering services to a foreign company - Accrual of income - assessment of income for period of deputation - once the income is taxable in the USA as per DTAA, it is not taxable in India - No withholding tax (TDS) liability - AAR

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