Non-Resident’s Salary Receipt in NRE Account for Overseas Services Not Taxable in India

Tapas Kr. Bandopadhyay Vs Deputy Director of Income-tax (ITAT Kolkata)

Introduction: The case of Tapas Kr. Bandopadhyay vs. Deputy Director of Income-tax, Kolkata, revolves around the taxation of the remuneration received by a non-resident individual, a Marine Engineer, for services rendered outside India. The key issue is whether the salary, directly remitted from a foreign company to the assessee’s Non-Resident External (NRE) account in India, is taxable in India.

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