Income Earned Abroad by Employees Exceeding Stay Limit Not Taxable in India Under Residency Rules.

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....Where the employee discharges his duties outside India and his stay is beyond the prescribed limit to term him resident, the income earned earned upon such discharge of duties outside India would not be within the ambit of term has accrued in India and is deemed to have accrued in India. Therefore, would not be taxable in India - AT....