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Income Tax related issue for people working out of India

Dear Sir,

Can you please advice.

Scenario- A person is working out of India but is not completing his NRI time (182 days) within the financial year. But he does not receive his salary during this period and receives it only in the next financial year. Next year he completes his NRI time (182 days). Does he still have to pay taxes on his earnings he did not receive in the previous financial year ?

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