Section 5(2)(a) - receipt of income is at place where services are rendered. In case of payment by cheque, DD,TT etc. receipt of income is at place where cheque is given or posted or dispatched to payee - and not where cheque is realized and bank account of payee is credited https://www.taxtmi.com/article/detailed?id=7333 The note argues that under Section 5(2)(a) the place of receipt-not where funds are realized or credited-controls taxability; relying on CIT v. Ogale Glass, it asserts that payment instruments issued or posted by the payer fix receipt outside India, so salary paid from abroad to an NRI remains received outside India even if later credited to an Indian bank account. en-us Tue, 21 Mar 2017 07:27:11 +0530 Thu, 13 Apr 2017 06:51:25 +0530 TaxTMI RSS Generator Section 5(2)(a) - receipt of income is at place where services are rendered. In case of payment by cheque, DD,TT etc. receipt of income is at place where cheque is given or posted or dispatched to payee - and not where cheque is realized and bank account of payee is credited https://www.taxtmi.com/article/detailed?id=7333 The note argues that under Section 5(2)(a) the place of receipt-not where funds are realized or credited-controls taxability; relying on CIT v. Ogale Glass, it asserts that payment instruments issued or posted by the payer fix receipt outside India, so salary paid from abroad to an NRI remains received outside India even if later credited to an Indian bank account. Articles Income Tax Tue, 21 Mar 2017 07:27:11 +0530 https://www.taxtmi.com/article/detailed?id=7333