https://www.taxtmi.com/caselaws?id=441838 Salary received by a non-resident for employment exercised in China falls outside Indian taxation to the extent it relates to services rendered there. Section 5(2), read with Sections 9(1)(ii) and 15 of the Income-tax Act, taxes salary deemed to accrue in India only where it is earned for services performed in India. Salary attributable to Indian services remains taxable in India, while the foreign component is taxable under the applicable treaty allocation. Article 15(1) of the India-China DTAA applies to employment exercised outside India and treaty relief is not denied merely because the employee is non-resident. Indian assessment should exclude salary attributable to Chinese services. en-us Fri, 11 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441838 Salary received by a non-resident for employment exercised in China falls outside Indian taxation to the extent it relates to services rendered there. Section 5(2), read with Sections 9(1)(ii) and 15 of the Income-tax Act, taxes salary deemed to accrue in India only where it is earned for services performed in India. Salary attributable to Indian services remains taxable in India, while the foreign component is taxable under the applicable treaty allocation. Article 15(1) of the India-China DTAA applies to employment exercised outside India and treaty relief is not denied merely because the employee is non-resident. Indian assessment should exclude salary attributable to Chinese services. Case-Laws Income Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441838