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Income Tax - Highlights / Catch Notes

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Taxability of salary received by non-resident from an Indian ...


Non-resident's overseas salary from Indian company not taxable under Income Tax Act Sections 5, 9, and 15.

January 23, 2024

Case Laws     Income Tax     AT

Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act. It was observed that since the assessee rendered services outside India and was a non-resident, the salary and allowances could not be taxed in India. - AT

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