UK-based Indians may get tax-free per diem in India under rules
In short
Indians working in the UK may not have to pay Indian tax on some per diem payments from their Indian employer. The report says this depends on residence status, where the work is done, and the India-UK tax treaty.
This matters for workers who move between India and the UK because tax bills can change. The story does not give the full rules or the result of the Delhi tax case.
What the reporting says
Indians working in the UK may receive per diem payments from Indian employers that can be tax-free in India under specific conditions, according to a publisher summary. The reporting says tax treatment depends on residential status, where the job is exercised, and the India-UK DTAA, with a recent ITAT Delhi case used as an example. The immediate consequence is possible tax relief for some workers, but the source does not state the case outcome or the exact conditions in full.
Why it matters
The report says per diem payments paid by an Indian employer to Indians working in the UK may be taxable in the UK and not in India if specific conditions are met. It points to residential status, the place where employment is exercised, and the India-UK DTAA as the deciding factors, using a recent ITAT Delhi case as context. The exact facts and outcome of that case are not stated.