Tax on Salary of non-resident for services rendered outside India

DCIT Vs Chukkapalli Mallikarjuna (ITAT Visakhapatnam) Assessee has relied on the circular of the CBDT N0. 13/2017, dated 11/04/2017 and submitted that the income earned by the assessee outside India cannot be taxed in India. From the above circular of CBDT, it is very clear that income earned by the seafarer outside India credited in the NRE account cannot be taxed in India. In the present case, the salary income earned by the assessee has been credited to NRO account maintained with SBI, Dugiralla Branch, Guntur, in our opinion, whether the amount is credited to NRE/NRO doesn’t make any dif...