Salary in NRE A/c Not Taxable; Foreign Employment Income Received Outside India: ITAT Ahmedabad

Kaushal Ganpatbhai Patel Vs ITO (ITAT Ahmedabad)

Salary Credited to NRE A/c Not Taxable in India – Non-Residents Foreign Employment Income Held Received Outside India – ITAT Ahmedabad

The assessee, a non-resident, earned salary from employment in Seychelles which was credited to his NRE account in India. The AO treated ₹44.24 lakh as taxable u/s 5(2)(a) on the ground that it was “received in India.”

ITAT held that for non-residents, “receipt of

Please become a Premium member. If you are already a Premium member, login here to access the full content.