Income of NRI not taxable merely for receipt in NRE account

Smt. Sumana Bandyopadhyay & Anr. Vs DDIT – International Taxation (Calcutta High Court)

Income of the assessee constituted earning outside India while the assessee was an NRI and mere receipt of the said sum in the assessee’s NRE account would not subject it to tax under the 1961 Act.

Salary income earned by the NRI assessee and credited by the employer directly to the NRO account maintained by the assessee in India is not taxable.

FULL TEXT OF THE HIGH COURT

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