| The Indian Income Tax position of Foreigners in India is as follows.
Foreigners tax-resident in India for 183 days or more in a given preceding Assessment Year, and earning for that period -- an income (above the prevailing Indian legal 'income tax-exempt' earnings limit) from Indian sources -- may file an Indian Tax Return for that said amount of (Indian) income.
The income subject to taxation by the Indian tax authorities does not have to include income arising from non-Indian sources -- as India has NO JURISDICTION over the Foreign Income, from Foreign sources, of Foreign Citizens. A Foreigner is not obliged to report to Indian authorities -- any income arising from foreign sources or activities or assets.
If the said Indian Tax-Resident foreigner earns income in / from a different country (where he has not spent 183 or more days in the applicable tax assessment year, and in which he is not tax-resident), and with which India has a prevailing 'Double-Taxation Avoidance Treaty', then the said party need not file any Tax Return in the Tax Jurisdiction(s) other than India, for that Tax Assessment period.
Note that Gairik Banerjee is NOT an Indian Citizen, but a legal Permanent Resident of India at the current time, although with roots in other jurisdictions as well.
As such, whether he files INDIAN TAX RETURNS in certain years when he has some IN income on record -- concurrently, he may legally have assets, liabilities, income, losses (and/or other related) in jurisdictions outside of India, which are NOT subject to Indian taxation or reporting obligations. |
