Taxability of foreign pensions: only pensions earned in India are taxable in India; residence and receipt rules govern. Pensions earned for services rendered abroad and received abroad are not taxable in India on accrual or on later remittance; pensions become taxable on receipt in India only if received directly in India under a definite agreement with the employer. Taxability also depends on residential status: only persons who are resident and ordinarily resident are chargeable on such foreign pensions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxability of foreign pensions: only pensions earned in India are taxable in India; residence and receipt rules govern.
Pensions earned for services rendered abroad and received abroad are not taxable in India on accrual or on later remittance; pensions become taxable on receipt in India only if received directly in India under a definite agreement with the employer. Taxability also depends on residential status: only persons who are resident and ordinarily resident are chargeable on such foreign pensions.
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