The Income Tax Appellate Tribunal (ITAT) has rescued a salaried worker who was deputed to operate outside India, ruling that a ‘non-resident”s wage income (including allowances) for services done outside cannot be taxed in India. During assessment for FY16, the I-T official added Rs 21.8 lakh to the income taxable in India, as the taxpayer had not furnished the tax residency certificate (TRC).
Source: Times of India/TOI