Income Tax cs executive tax law and advance tax law practice case study



Posted on 25-03-2016        By admin



IncomeTax cs executive tax law and advance tax law practice case study 

Questions on Scientific Research Abroad

I am a professor. I have beeninvited to be a visitor for doing research, at a Foreign Institute which issupported by the UK Govt and they offer me a salary of 3000 (GBP). And it istax free.

No exemption is available currentlyfor research work. However, if it is part of your educational pursuit inresearch, you may be eligible for exemption under section 10(16) as 'stipendsand scholarships'.

Moreover, the charge to income-taxof any income depends on the residential status of the individual, i.e.,whether he is resident or non-resident.

In your case, if you take employmentoutside India and your stay in India for the financial year does not exceed 182days, then you would be non resident and would not liable for tax on suchforeign income.



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