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Employees Abroad Not Taxed in India for FY 2011-12; No Withholding Required on Salaries Paid by Applicant.
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....Accrual of income - Taxability in India of the salary of its employees sent abroad for rendering services to a foreign company - As the assignees are not liable to be taxed in India in respect of their income during the financial year 2011-12, the Applicant is not obliged to withhold taxes on the salary paid to them in India for such period. - AAR....