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).
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