" Salaries For Government Service Outside India" [Section-9(1)(iii)]
[ Income Deemed To Accrue Or Arise In India]
In the case of citizen of India who is employed by the Government, income chargeable under the head ‘Salaries’ which is payable outside India for the services rendered outside India is deemed to accrue or arise in India and hence is taxable but allowances and perquisites paid or allowed by Government outside India are exempted under section 10(7).
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