Outbound employees may be Indian nationals who are employed outside India or foreign nationals who have attained ROR status in India because they satisfy the residential conditions as per s 6 of the Act.
In such cases, the employer must withhold income tax at source for the employees who still are under the ROR status even if they earn income outside India.
A resident may claim foreign tax credit in India by filing Form 67 before furnishing the income tax return in India.
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