DTAA between UK & India

[Vikas Aggarwal]

Dear sir,

Please guide me in this issue:-

1. One person resident of india during the AY 2013-2014, he was in UK during this AY for 4 months & getting salary from UK company (UK company has no link with india company), the company deduct tax as per UK law, can this salary taxable in india as per DTAA between india & UK.

Can he claim deduction under article 16 of DTAA between india & UK.

 

Regards,

CA Vikas Aggarwal

[kalyanaraman Venkatraman]

In case of Resident and ordinarily resident, Income Accrued and received outside India and Later remitted to India is not taxable IN India.

 

AI Summary

Indian Resident's UK Salary Taxability Examined Under DTAA Article 16: Not Taxable in India if Remitted Later A query was raised regarding the taxability of salary earned by an Indian resident who worked in the UK for four months during the assessment year 2013-2014. The salary was taxed in the UK, and the individual sought clarification on whether it is taxable in India under the Double Taxation Avoidance Agreement (DTAA) between India and the UK, specifically under Article 16. A response indicated that for a resident and ordinarily resident, income accrued and received outside India and later remitted to India is not taxable in India.