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Normally, a foreign citizen who visits India and renders services incurs tax liability on the income earned in India. When an taxation expatriates services works in India, their entire salary-related income is subject to tax, even if it is paid outside India.
Expenses incurred by an employer in moving an expatriate to and from India and home-leave airfares are not considered taxable income in India. Similarly, payments made in an expatriate’s home country as retirements benefits are also not considered as income earned in India.
Expenses incurred by an employer in moving an expatriate to and from India and home-leave airfares are not considered taxable income in India. Similarly, payments made in an expatriate’s home country as retirements benefits are also not considered as income earned in India.
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