Advance ruling on taxability of salary of Indian working abroad

In Re Shri Anurag Chaudhary (Authority for Advance Rulings)

An individual who resides in India for a period of less than 182 days during the previous year and is residing outside India for the purpose of employment, then irrespective of the fact of his presence in India for the period of 365 days or more during the preceding 4 previous years, he cannot be treated as a resident of India for the purpose of taxing his salary income earned by virtue of employment outside India under section 5(1)(c) of the Income T

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