WHETHER SALARY PAID BY AN INDIAN COMPANY TO AN EMPLOYEE POSTED OUTSIDE INDIA & RECEIVED SALARY OUT OF INDIA, STAYS OUT OF INDIA FOR MORE THAN 182 DAYS DURING THE P.Y. 2007-08, IS TAXABLE?
Taxability of income
OM PRAKASH
Salary from Indian Company to Employee Abroad Taxable Under Section 9 of Income Tax Act 1961 An individual inquired about the taxability of salary paid by an Indian company to an employee working abroad who stays outside India for more than 182 days during the previous year 2007-08. The response clarified that, according to Section 9 of the Income Tax Act, 1961, income that accrues or arises in India is taxable in India, regardless of the individual's residential status, whether they are a resident, resident but not ordinarily resident, or non-resident. (AI Summary)