Salary Income paid to Remote Workers for Services Rendered Outside India is not Taxable in India
Delhi Tribunal in DCIT v. M V Agro Engineers Pvt. Ltd [ITA No.4149/Del/2024], dated 12.02.2025 has held that salary Income paid to Remote Workers for Services Rendered Outside India is not Taxable in India.
In this case, the Indian Company hired some non-resident employees in relation to its work in the foreign country. The payment was made by the Indian company in local currency of that country through a hiring agency.
The Hon’ble Tribunal held that the salary payments made to local persons in Nigeria for the services utilized in Nigeria by way of remittances from India for payment in local currency at the place of site will be outside the ambit of Section 9(1)(ii), and therefore, not taxable in India.
The Copy of the Appellate is as under:
