During the financial year 2008-09 I relocated to Norway and took employment in a automobiles company there. I left India on 16th July, 2008, prior to that I was working for an Indian company in Hyderabad. Since I was in India for less than 182days, for taxation purpose I will be treated as non resident. Now my question is this whether my Income from Indian Company from 1st April, 2008 to 16th July, 2008 be taxable in India? As far as my Income in Norway is concerned being a non resident – I don’t think it have any tax implication in India.
You are absolutely right as far as your income in Norway is concerned, however your income from Indian company shall definitely be taxable in India. Lets analyze your query in detail:
* Determination of Residential Status: If an individual leaves India for employment abroad he shall be considered as Non resident if he is in India for less than 182 days. Since you left India on 16th July, your stay in India is only 107 day which makes you a Non resident for taxation purpose.
* Taxability of Income accrued / received in India: Any Income which is received or accrued in India shall be taxable in India irrespective of the residential status. Thus your income from Indian company shall be taxable in India.
* Taxability of Income Abroad: In case of a non resident Income accrued abroad shall not be taxable in India. Thus question to taxability of your income in Norway does not arise.
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