Hi,

I have a query regarding Global Tax.

I am in Japan from March 2010 on deputation. I am coming back to India
closing my deputation in Japan by end of December.
In 2010-11 FY, I stayed in India only 15 days. Thus I understand that
I am not liable to pay income tax in India on my Japan income.
I will be in Japan for 270 days in the current financial year
(2011-12) continuing my deputation from 2010-11 and I will be staying
in India 95 days in India. Do I have to pay income Tax on my global
income for this financial year ?

I came to know that I am liable to pay Global Tax in India for the
income I earned in Japan if I am staying in India for more than 182
days in first financial year of my deputation and 60 days in the
subsequent financial year's.

The current financial year is second in my deputation duration and I
will be staying in India for 95 days in this FY. Please confirm am I
liable to pay Global Tax in India this FY?

Thanks in advance

Best Regards,
Rahgul George

Rajgul,

If you are paying the tax in Japan, then you do not have to pay the tax in India. India is the signatory to avoid double taxation and so the tax paid at Japan (even if it is 0%), will be considered as the tax paid in India on that income.

Is it true? I have not heard about it before.

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If an individual stays in India for 182 days or more in a year, he is treated as resident in that year regardless of his citizenship. If the stay is less than 182 days he is a non-resident. In case of resident individuals, their global income is taxable in India. However non-residents have to pay tax only on the income earned in India or from a source/activity in India.