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canada goose uk black friday A question arises whether such salary of a non resident assessee is chargeable to tax in India.If such salary, is deposited in an Indian bank account, does it become chargeable to tax in India for the reason that it was received in India?If the non resident person has a bank account outside India and if the salary is first deposited in that bank account and thereafter if it is emitted to his Indian NRE or anyother bank account, both the accrual as well as the first receipt of the salary will be outside India and clearly it will not be chargeable to tax in India.Remittance of the salary already deposited in a foreign bank account to abank account in India is not receipt of salary in India.However, where on the instructions of the employee, the salary is deposited for the first time in the NRE bank account, the taxability of such salary has been a subject matter of dispute between the Tax Department and tax payers.On the other hand, there are decisions of the Income Tax Tribunal holding that if the salary is received for the first time in the NRE bank account of the assessee in India, it is chargeable to tax in India.This issue often arises in cases of persons who are members of crew of the foreign going ship. Representations were made to the government for clarifying this issue. The Central Board of direct taxes (CBDT) issued two circulars in April 2017 and clarified that in case of a non resident seafarer, Canada Goose Outlet salary accruing outside India will not be chargeable to tax in India merely because it is canada goose outlet phone number credited in the NRE account of such person.The circulars, although refer only to cases of seafarers of foreign going ships, the circulars may be relied upon in case of other non residents earning salary for services rendered outside India and crediting such salary to their NRE bank accounts in India buy canada goose jacket canada goose uk black friday.

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