Salary received by non-resident in India for services rendered outside India, not eligible for exemption under tax treaty

Salary received by non-resident in India for services rendered outside India, not eligible for exemption under tax treaty: The Chennai Bench of the Income-tax Appellate Tribunal held that a non-resident individual is not eligible to claim any benefit under an income tax treaty. The case is: Swaminathan Ravichandran. Read an August 2016 report of KPMG [PDF 341 KB]