|I am QNET agent. Till last year I have filed my service tax return and income tax return as TDS on commission was deducted and appeared in form 26AS. Now, I have changed my agency base from Mumbai to Dubai and therefore a company is not deducting tax at source on commission, as the same is not chargeable tax in Dubai. So my question is whether the same is chargeable in my hands in India, as I am resident in India as per section 6 of the Income-tax Act.
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|CA. H. N. Motiwalla
|Scope of total income -Taxability of world income in the hands of resident
As querist himself admits that he is resident of India as per section 6 of the Act. So as per section 5, in the hands of resident, all income from whatever source derived would be included in the total income of such individual viz.