Supreme Court in this decision has disposed of 104 cases (amongst them were Eli Lilly & Co. (India) (P) Ltd., Ericsson Communication (P) Ltd., Mitsui & Company Ltd. pertaining to the applicability of TDS on salary paid to expatiates in their home country by the foreign employer.
LLB LAW NOTES ON PROFESSIONAL ETHICS AND BAR BENCH RELATIONS
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This slide show would help assist those who are interested to learn the basics of Sunni Law of Inheritance. It is a difficult area of law, but comprehension of some basic principles can facilitate a lot to make it relatively easy to understand and apply in practical life.
The TPA Act has not defined this term. It only says that, “immovable property” does not includes standing timber, growing crops or grass.
However section 3(25) of the general clause act, 1897 defines the term “immovable property” as-
immovable property shall include land, benefit to arise out of land, and things attached to land or permanently fastened to anything attached to the Earth.
The Advocates Act, 1961 is an act to consolidate and amend the law relating to legal practitioners and to provide for the constitution of the Bar Councils and an All-India Bar. It was enacted by the Parliament in the Twelfth Year of the Republic of India.
The Advocates Act,1961 provides for the constitution of two types of councils:
State Bar Council-Section 3
Bar Council of India-Section 4
The Bar Council as well as the State Bar Councils have various functions to perform
The slides discuss in detail the concept of Restitution of Conjugal Rights in Hindu, Muslim, Christian, and Parsi laws. Useful for Law Students and professionals.
This paper looks at the Doctrine of Waiver, it’s definition and its historical growth over the period of time. It looks at the landmark judgment’s which have made some relevant points while looking at the doctrine. Some of the salient features of the doctrine has been laid down.
A right is frequently described as an interest or a claim that gives the holder the ability to control how others behave, i.e., to force them to perform or refrain from performing an action. It is critical to consider how frequently these rights are waived.
A person has specific legal rights that are granted to him by the constitution, a law, or a contract. A right is an interest or a claim that gives the holder the ability to direct the behaviour of others, i.e., to compel someone to do or refrain from doing something. Whether these rights can be waived raises an important question.
According to Black’s Law Dictionary, doctrine of waiver is the deliberate or willing renunciation of a recognized right. Waiver occurs when a person knowingly and consciously chooses not to exercise a right that they would otherwise have or knowingly gives that right away. When a person waives a right, they are no longer able to exercise it and are not permitted to question the legality of the law for which it was waived.
Land assignment kerala Ppt from James Joseph Adhikarathil
Solve your land problems in Kerala - we provide Legal support, assistance and monitoring of your complaints in Bhoomi tharam mattom, nilam , purayidom , thottam ,michabhoomi issues, pattayam , thandapper , pokkuvaravu , land tax , building tax , digital survey , resurvey ,klc , puramboke , pathway disputes, fair value , data bank , issues . James Joseph Adhikarathil , Former Deputy collector Alappuzha 9447464502. Service available all over Kerala
This research deals with the critical analysis of the case, L. Chandra Kumar v. U.O.I [1997]. Efforts have been made to explain the jurisprudential premise of Articles 323-A and 323-B of the Constitution of India, 1950. Efforts have been made to understand the legislative intent behind the Administrative Tribunals Act of 1985.
SC/ST POA Amendment 2013 adding a section for sub-divisional vigilance and monitoring committees, and for central government nomination of NGOs into VMCs at different levels.
Dear Patron,
Here we are with the Thirty forth successive issue of our monthly ‘Missive’.
We trust you will enjoy reading this Missive, even while soaking in the contents. We would very much appreciate your feedback which consistently helps us in improving and upgrading the contents.
Thanks and regards,
Knowledge Management Team
This slide show would help assist those who are interested to learn the basics of Sunni Law of Inheritance. It is a difficult area of law, but comprehension of some basic principles can facilitate a lot to make it relatively easy to understand and apply in practical life.
The TPA Act has not defined this term. It only says that, “immovable property” does not includes standing timber, growing crops or grass.
However section 3(25) of the general clause act, 1897 defines the term “immovable property” as-
immovable property shall include land, benefit to arise out of land, and things attached to land or permanently fastened to anything attached to the Earth.
The Advocates Act, 1961 is an act to consolidate and amend the law relating to legal practitioners and to provide for the constitution of the Bar Councils and an All-India Bar. It was enacted by the Parliament in the Twelfth Year of the Republic of India.
The Advocates Act,1961 provides for the constitution of two types of councils:
State Bar Council-Section 3
Bar Council of India-Section 4
The Bar Council as well as the State Bar Councils have various functions to perform
The slides discuss in detail the concept of Restitution of Conjugal Rights in Hindu, Muslim, Christian, and Parsi laws. Useful for Law Students and professionals.
This paper looks at the Doctrine of Waiver, it’s definition and its historical growth over the period of time. It looks at the landmark judgment’s which have made some relevant points while looking at the doctrine. Some of the salient features of the doctrine has been laid down.
A right is frequently described as an interest or a claim that gives the holder the ability to control how others behave, i.e., to force them to perform or refrain from performing an action. It is critical to consider how frequently these rights are waived.
A person has specific legal rights that are granted to him by the constitution, a law, or a contract. A right is an interest or a claim that gives the holder the ability to direct the behaviour of others, i.e., to compel someone to do or refrain from doing something. Whether these rights can be waived raises an important question.
According to Black’s Law Dictionary, doctrine of waiver is the deliberate or willing renunciation of a recognized right. Waiver occurs when a person knowingly and consciously chooses not to exercise a right that they would otherwise have or knowingly gives that right away. When a person waives a right, they are no longer able to exercise it and are not permitted to question the legality of the law for which it was waived.
Land assignment kerala Ppt from James Joseph Adhikarathil
Solve your land problems in Kerala - we provide Legal support, assistance and monitoring of your complaints in Bhoomi tharam mattom, nilam , purayidom , thottam ,michabhoomi issues, pattayam , thandapper , pokkuvaravu , land tax , building tax , digital survey , resurvey ,klc , puramboke , pathway disputes, fair value , data bank , issues . James Joseph Adhikarathil , Former Deputy collector Alappuzha 9447464502. Service available all over Kerala
This research deals with the critical analysis of the case, L. Chandra Kumar v. U.O.I [1997]. Efforts have been made to explain the jurisprudential premise of Articles 323-A and 323-B of the Constitution of India, 1950. Efforts have been made to understand the legislative intent behind the Administrative Tribunals Act of 1985.
SC/ST POA Amendment 2013 adding a section for sub-divisional vigilance and monitoring committees, and for central government nomination of NGOs into VMCs at different levels.
Dear Patron,
Here we are with the Thirty forth successive issue of our monthly ‘Missive’.
We trust you will enjoy reading this Missive, even while soaking in the contents. We would very much appreciate your feedback which consistently helps us in improving and upgrading the contents.
Thanks and regards,
Knowledge Management Team
3rd Labour-Law-Primer for Multinational Companies in IndiaSinghania2015
With increasing trade relations between India and the World, cross-border movement of employees from and out of India has increased quite considerably. In India, employees enjoy the protection of diverse laws and regulations.
The business model of the companies is increasingly service centric and it is essential for employers to have the most efficient human resource and to grant them their legal rights and entitlements. However, in a country like India, the complex legal regime usually leave the employers facing typical issues related to interpretation of the large number of labour and employment laws governing the industry. These issues prove even more challenging when one of the parties involved is a foreign national.
Hence, this primer highlights the basic requirements of labour laws both from the perspective of Indian and foreign nationals employed in India. While throwing light on the appointment/ secondment of foreign nationals by Indian employers, the primer covers issues like taxation, working conditions, various social security benefits, issues related to termination of employees, importance and enforceability of non-solicitation clauses, retrenchment, various statutory registrations etc. With increasing concern for the security of female employees, employers have also been conferred with the duty to ensure protection against sexual harassment of women at the workplace.
Further, the primer also addresses the most common concern of all employers while entering into employment contracts, like the enforceability of clauses related to confidentiality, competition, poaching employees and soliciting clients. Keeping this in view, the primer would discuss the common controversies that arise from clauses in employment contracts and the caution that should be kept in mind in drafting an enforceable employment contract.
The key object is to enable the employers to familiarize themselves with the vast labour law regime of India.
Dear Patron
Here we are with the Thirty second successive issue of our monthly ‘Missive’.
We trust you will enjoy reading this Missive, even while soaking in the contents. We would very much appreciate your feedback which consistently helps us in improving and upgrading the contents.
Thanks and regards,
Knowledge Management Team
Fast track notes on income tax.Total Tax With maximum Effective Question'sEducation At The Edge
The Income-tax Act, 1961,Income under the head
salary,Income under the head house property,
Income under the head business and profession,
Income under the head capital gains,
Income under the head other sources,Revenue Vs Capital, RESIDENTIAL STATUS,CALCULATION OF INCOME TAX,CLUBBING OF INCOMES,SET OFF & CARRY FORWARD OF LOSSES,INCOME FROM AGRICULTURE,DEDUCTIONS FROM GTI,EXEMPTED INCOMES,ASSESSMENT PROCEDURE,ADVANCE TAX AND INTEREST PAYABLE ,TAX DEDUCTED AT SOURCE,CHARITABLE OR RELIGIOUS TRUSTS,SERVICE TAX,VALUE ADDED TAX (VAT),
NRI - Finance Act 2020 - Implications for NRIsTilak Agarwal
Finance Act 2020 has amended Residency rule for Indian citizens and PIOs, and has also introduced citizenship based tax in India. The implications of such amendment in direct tax law has been captured here along with benefits from elimination of DDT.
Taxation of Charitable Trust. Article was published in the Chamber's Journal of June '16. It analyses various provisions of income-tax appliable to NPO /NGO ?Charitable Trust
Indian Income-tax has replaced provisions for levy of Penalty for concealment or evasion of income-tax. Newly inserted provisions rationalises levy & also brings clarity, objectivity & certainty in the penalty provisions
Fiscal Responsibility and Budget ManagementParas Savla
The Fiscal Responsibility and Budget Management Act, 2003 (FRBMA) was enacted by the Parliament of India to institutionalise financial discipline, reduce India’s fiscal deficit, improve macroeconomic management and the overall management of the public funds by moving towards a balanced budget. The main purpose was to eliminate revenue deficit. In this presentation Indian international history behind introducing FRBM Act in India and western countries and some of provisions of Indian FRBM Act has been analysed.
For the First time consolidated guidelines in respect of Foreign Direct Investment in India has been introduced. Circular states that it is merely a consolidation of various scattered FDI listing and it also has sunset clause. However close look of the new circular shows that this is not merely a consolidation of the existing guidelines/polices. In the write up below some of such issues arising on consolidation has been discussed.
Capital Reduction & buy back of Shares is one of the techniques of Corporate Restructuring. In this article tax & regulatory angle on both of these has discussed
The Service Tax was payable on receipt basis i.e. on receipt of amount of the invoice or bill from the customer or receipt of advance, whichever is earlier.
With the introduction of POT Rules, general rule for the time of provision of service would be the earliest of the following dates:
a) Date on which service is provided or to be provided
b) Date of invoice
c) Date of payment
If you are entitled to leave travel allowance, you can claim it to reduce your tax. Find out when and how to claim it before you catch your next flight.
Reporters at Economic Times Wealth spoke to a range of tax experts to glean information to reduce tax by claiming tax benefits on account of travelling.
I am one of tax expert on issue and article encompasses my views & tax advices / tips on the specified points.
The Income Tax Act 1961 is a voluminous work of legislation. Taxmann Publications’ latest edition of the Act runs into 1,125 pages. It’s enough to intimidate even the most diligent law student and tax expert, leave alone ordinary taxpayers. But hidden away in the 300-odd sections and 14 schedules are clauses that can benefit ordinary taxpayers—provided they know how to claim those benefits.
Reporters at Economic Times Wealth spoke to a range of tax experts to glean information on little-known tax benefits you may be entitled to. Here are eight deductions that can help you save tax over and above the tax-saving investments you make during the year.
I was one of tax expert on issue and article encompasses my views & tax advices / tips on the specified points
In this presentation India income-tax provisions on Indian LLP has been analysed. It also covers taxation on conversion of firm to LLP and company to LLP
This article published in the Chamber of Tax Consultants "IT Review" analysis the procedure and bottlenecks in conversion of other business entities to Limited Liability Partnership (LLP) in India
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
ENTREPRENEURSHIP TRAINING.ppt for graduating class (1).ppt
TDS on Foreign Salary
1. CIT v. Eli Lilly & Co. (India)(P.) Ltd.
[2009] 178 Taxman 505 (SC)
CA Paras K Savla
Supreme Court in this decision has disposed of 104 cases (amongst them were Eli Lilly &
Co. (India) (P) Ltd., Ericsson Communication (P) Ltd., Mitsui & Company Ltd. pertaining to
the applicability of TDS on salary paid to expatiates in their home country by the foreign
employer.
Facts of the case:
Eli Lilly & Co. (India) (P) Ltd.
Eli Lilly Inc. Netherland (Foreign Company) had a Joint Venture with Ranbaxy Ltd., in the
form of Eli Lilly & Co. (India) (P) Ltd. (Indian Company). Foreign Company has seconded
four expatriates to Indian Company. Expats continue to be on roll of foreign company and
received salary from Indian company in India as well as from foreign company in home
country. These expats did not perform any services for the foreign company and total
remuneration (in India & in foreign) was paid only on account of services rendered in India.
TDS u/s 192 was deducted only on that part of the salary paid in India by the Indian
company. However expats have paid taxes due on home salary by way of advance tax or
self-assessment tax.
The Assessing Officer held that Indian company as ‘assessee-in-default’ u/s 201 for failure
to deduct tax at source on foreign / home salary paid by foreign company outside India and
levied interest u/s 201(1A).
Ericsson Communication (P) Ltd.
Similarly in this case too Swedish Company has paid ‘child education payment’ to its
expatriate employees in Sweeden on which no TDS was deducted by the Indian Company.
Mitsui & Company Ltd.
Mitsui & Company Ltd. (Foreign Head Office) had a project & liaison office in India. Foreign
Head Office has deputed some of its employees to project & liaison office in India. As per the
terms of deputation expats also received retention / continuation salary paid by the foreign
Head Office in home country. TDS was deducted only on that part of salary which was paid
by project & liaison office. However after consultation with CBDT, project & liaison office has
agreed to pay tax & interest on retention continuation salary with the understanding that
there will not be any penalty proceedings.
However the Assessing Officer has levied penalty u/s 271C against project and liaison office
in India for alleged default of Foreign Head Office
Lower appellate authorities has held in favour of the assessees that assessee (Indian
Counter part) were not under statutory obligation to deduct tax at source u/s 192 on Home
Salary paid by Foreign Company and consequently they are also not ‘assessee-in-default’
u/s 201(1) and where department has levied penalty u/s 271C, penalty was deleted. Against
all these 104 cases department was in appeal before Supreme Court.
Issue before Supreme Court
Whether TDS provisions are applicable in respect of payments, which are chargeable
under the head ‘Salaries’, made by the foreign company in home country, to expatriates
who render services in India?
While answering above, the Court has also analysed following:
a) Whether TDS provisions which are in the nature of machinery provisions are
independent of charging provisions?
2. b) Scope of ‘Salary’ u/s 192(1)?
c) Scope of section 201(1) treating assessee-in-default and section 201(1A) levy of
interest?
d) Scope of section 271C r.w.s. 273B for levy of penalty on non-deduction of tax at
source?
Argument of Revenue
S. 192, imposes an obligation for deducting tax on any person responsible for paying any
income chargeable under the head “Salary”. The expression ‘any person’ would include
any person, responsible for making salary payment to an employee, whether the
employee is in India or outside India or whether payment is made in India or outside
India. The only requirement for triggering TDS provisions is that employee is paid for
rendering services in India and accordingly such salary is exigible to Indian income-tax.
S. 192, imposes a joint and several obligation on all the persons who are responsible for
paying any income chargeable under the head ‘Salary’ to an assessee employee in
India.
Alternatively, it was also argued that in view of amendment to S. 9(1)(ii), the obligation of
Indian employer is co-extensively with the foreign employer (who is directly paying the
foreign account of the expatriate employee outside India) as long as the salary income of
such an employee arises or accrues in India or is in respect of ‘services rendered in
India’.
With respect to penalty, assesses plea of bona fide misunderstanding of law does not
withstand the test of ‘reasonable cause’ so as to delete penalty.
Argument of Assessee
The obligation to deduct tax at source is on the person responsible for paying salary.
Accordingly, deduction of tax at source is qua the amounts actually paid by the employer
or paid on his behalf or on his account.
The payment of salary by the foreign company was not on behalf of or on account of
Indian employer.
The obligation to deduct tax at source does not extend in respect to salaries paid by any
other person, which is not on account of or on behalf of such employer, even though such
salaries may have nexus with the service of the employee with that employer and may be
assessable to tax in India in the hand of employee.
In respect of consecutive and concurrent employment, unless employee furnishes details
of such employment, TDS is required to be deducted without considering salary paid by
another employer.
The TDS provisions are in nature of machinery provisions to enable easy collection and
recovery of tax and are independent of charging provisions. Charging provision are
applicable to receiver of income and TDS (machinery) provisions are applicable to payer
of income.
The obligation to deduct tax at source is on deductor, which is independent of the
assessment of income in the hands of the expatriate employee.
TDS provisions have no extra-territorial operation. There is no provisions in the income-tax
Act providing TDS provisions applicable to payments made abroad by a person located
outside India.
Employees have discharged tax liability on home salary either by way of advance tax or
self assessment tax and has also filed return of income. Accordingly even if assessee is
treated as assessee-in-default, the tax cannot be recovered again from the assessee
since employee has paid the tax.
Indian employers were under bona fide impression that it was not required to deduct at
source and such bona fide belief constitutes ‘reasonable cause’ for non levey of penalty.
Held
3. The scheme of the TDS provisions applies not only to the amounts paid, which bears the
character of ‘income’ such as salaries, dividend, interest on securities etc. but also apply
to gross sums, the whole of which may not be income or profits in the hands of the
recipient, such as payment to contractors and sub-contractors. The purpose of TDS
provisions is to see that the sum which is chargeable u/s 4 for levy and collection on
income-tax, the payer should deduct tax thereon at the rates in force, if the amount is to
be paid to non-resident.
If the payments of the home salary paid abroad by the Foreign Company to the
expatriate has any connection or nexus with rendition of services in India then such
payment would constitute income which is deemed to accrue or arise to employee in
India as salary earned in India in view of S. 9(1)(ii).
S. 9(1) integrates the charging sections, the computation provisions as well as
machinery provisions.
Income-tax Act has extra-territorial operation in respect of subject matters and the
subjects which is permissible under Article 245 of the Constitution and the provisions are
enforceable within the Area where Act extends through the machinery provided under it.
Salary TDS provisions is a stand alone section amongst other TDS provisions (Chapter
XVII-B), which has to be read with section 9(1)(ii).
Supreme Court concluded that-
o In generality it cannot be said that the TDS provisions are in nature of machinery
provisions to enable collection and recovery of tax and are independent of the
charging provisions.
o Home Salary payments made by the foreign company in foreign currency abroad can
be held to be ‘deemed to accrue or arise in India’ depending upon the facts in each
case.
On facts, it was held that home salary / special allowance payment made by the foreign
company abroad is for rendition of services in India and no work was found to have been
performed for the foreign company, would to subject to TDS u/s 192(1) r.w.s. 9(1)(ii).
Scope of S. 201(1) & S. 201(1A)
Provision of S. 201(1) treating assessee-in-default and payment of interest u/s 201(1A)
are independent to each other. Object of s. 201 is to recover that tax and incase of short
deduction of tax, recover the shortfall. Interest u/s 201(1A) is compensatory measure for
withholding tax which ought to have gone to the exchequer. The levy of interest is
mandatory and absence of liability for tax will not dilute the default.
Interest u/s 201(1A) r.w.s. 201(1) can only be levied when a person is declared as an
assessee-in-default.
Interest is levied for the period of default, which is period between the date of
deductibility and date of actual payment of tax.
In case tax is directly paid by the employee (who is principally liable to pay tax) Indian
company would be liable to pay interest from the date of deductibility of tax to the date of
actual payment by concern expatriate employees.
Scope of S. 271C r.w.s. 273B
Penalty u/s 271C which, is equal to the amount of tax, is leviable if any person fails to
deduct the whole or any part of the tax as required by the provisions of Chapter XVIIB.
S. 273B provided that no penalty can be levied on the person for failure to deduct tax at
source if such person proves that there was a reasonable cause for the failure.
Court cancelled the levy of penalty on following counts:
o Non-deduction of tax at source took place on account of controversial addition. The
concept of aggregation or consolidation of the entire income chargeable under the
head ‘salary’ being exigible to deduction of tax at source u/s 192 was a nascent issue
and this was never considered by the Supreme Court.
4. o Assessee has not claimed deduction u/s 40(a)(iii) while computing income from
business and hence paid higher corporate tax and in some cases the expatriate
employees had directly paid tax on such home salary.
o Deductor has been bona fide belief that they were under no obligation to deduct tax
at source on such home salary.
Conclusion
Supreme Court widens the scope of the withholding of taxes from salary. Accordingly
withholding provision u/s 192 are triggered in respect of the amounts which are exigible
under the head ‘Salaries’ irrespective to place of payment. In other words all Indian
companies who has deputes from foreign sister / associate company will have to deduct
the tax on global salary, which relates to services rendered in India, during their
deputation in India.
In view of this decision every foreign company who has deputed their employees in
India, would be required to reassess their fact pattern so as to determine there
withholding tax liability in India.
However said judgment will not have applicability in case of non deduction of tax at
source other than salary since Supreme Court has categorically elucidate that this
judgement is confined strictly to the question of deductibility of tax from the ‘income
chargeable under the head salaries u/s 192(1)
Published in Income-tax Review published by Chamber of Tax Consultants