Opinion Of Eminent Legal Luminaries On Controversial Issues

Who Can Receive Refund If Non-Resident Employee Has Left India?

QUERY: Where Non-Residents are deputed to work in India and taxes are borne by employer, if any refund becomes due to the employee after he has already left India and has no bank account in India by the time the assessment orders are passed, whom the refund can be issued?
ANSWER: The refund can be issued to the employer as the tax has been borne by it.

[Refer circular no. 707 dated 11/07/1995].
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