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Income Tax - Highlights / Catch Notes

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


CBDT Clarifies Tax Relief for NRIs with Salary in Indian NRE Accounts Amid Diverse Work Locations.

November 3, 2023

Case Laws     Income Tax     AT

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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