With increasing number of employees working in more than one tax jurisdiction, the aspect of double tax relief assumes prominence. In this section, the double taxation aspects with respect to payroll from the standpoint of an employer is examined.
According to s 9(1)(ii) of the Act, salary earned in India on the basis of service provided in India is taxable in India. This means that a globally mobile individual (GMI) is liable to pay income tax in India when:
- Ìý
•ÌýÌýÌýÌý the salary earned in India is received outside India, or
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•ÌýÌýÌýÌý when the employment is exercised or performed in India
The employer may follow the following steps for the taxation and statutory compliance:
- Ìý
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Web page updated on 17 Mar 2025 15:14