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        Case ID :
        Income Tax

        Assessment of non resident technical personnel.

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        Taxability of offshore rotation salaries: pay for off duty periods tied to services in the national Exclusive Economic Zone is taxable. Salary paid during the alternate off duty period to non-resident technical personnel employed for rotations on offshore rigs in India's Exclusive Economic Zone is payable under the terms of employment for services rendered in the EEZ; such salary therefore accrues or arises in India and is taxable in India.
                          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 offshore rotation salaries: pay for off duty periods tied to services in the national Exclusive Economic Zone is taxable.

                                Salary paid during the alternate off duty period to non-resident technical personnel employed for rotations on offshore rigs in India's Exclusive Economic Zone is payable under the terms of employment for services rendered in the EEZ; such salary therefore accrues or arises in India and is taxable in India.


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