The Income Tax Appellate Tribunal (ITAT) Delhi has ruled that if a non-resident salaried individual gets any 'per-diem' payments from their Indian employer while working abroad, those payments are not taxable under Article 16 of India-UK Double Tax Avoidance Treaty (DTAA).
This ruling was given in a case involving a guy from Bommenahalli, Bengaluru, who had been sent by his Indian employer to work in the United Kingdom (UK), making him an NRI for the duration of his assignment there.
