Individuals deputed abroad and taxed in another country would no longer be subjected to double taxation. Last week, Authority for Advance Ruling (AAR) said that individuals who are non-residents according to the Income-tax Act (I-T Act), don’t need to pay tax on salary received in India.
The ruling provides relief to employees who are deputed overseas and receive a salary abroad as well as in India. The double taxation of salary has been controversial due to conflicting laws. “Section 9 of the I-T Act says an individual who earns income in India or deemed to have ...
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