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. Background: For the assessment year 2010-11, the assessee, a non-resident individual engaged in marine engineering, decla...