New Delhi, March 2 -- I have assumed that you are a non-resident for tax purposes in India.

As a non-resident earning salary income from an Indian company, your taxability under Indian tax law is restricted to income that accrues or arises in India, is deemed to accrue or arise in India, or is received in India.

According to Indian judicial rulings, the place where employment is exercised is the key factor in determining where employment income accrues. In other words, income accrues at the location where the employee is physically present while performing the duties for which the salary is paid.

In your case, although the employer is an Indian company, you are physically present in the UAE while carrying out your employment responsibi...