Taxability of income

[OM PRAKASH]

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?

[Guest]

As per Sec 9. of ITA,1961, Income accrue or arise in India thats why taxable in India wheather it is resident, resident but not ordinarily resident or non-resident

AI Summary

Income sourced in India remains taxable when it accrues or arises in India, regardless of the recipient's foreign presence. Salary paid by an Indian employer to an employee posted abroad remains taxable in India where the income accrues or arises in India; the source of the income, rather than the employee's foreign presence or place of receipt, governs taxability under the statutory rule.