Foreign Income Exempt from Indian Tax if Residing Abroad Over 182 Days u/s 5(2)(a) Income Tax Act 1961.

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....Accrual of income in India - Salary/ remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2) (a) of the IT Act, 1961 and such income cannot be taxed in India when the assessee stayed outside India for more than 182 days....