14 February 2018 India's fiscal authority approves favorable tax treatment for Indian employees working abroad The Authority of Advance Rulings (AAR) has determined that salary income earned by a non-resident (NR) individual for duties performed overseas is not taxable in India, even when paid into a bank account in India, and employers are not obliged to withhold tax. It has also ruled that an employer can take into account credits for tax paid overseas when determining the withholding operated in India for Resident and Ordinarily Resident (ROR) employees, after exercising appropriate due diligence. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details. Document ID: 2018-0316 |
