First of all you should know that the status of your for FY 2011-12 ( Assessment Year 2012-13) is Resident But Not Ordinarily Resident (RONR) and not Non Resident.
How does it affect you?
It affects you positively you, that you are liable in the FY 2011-12 only for income earned or accrued or arising or received in India. For resident worldwide income is taxable.
So, for that purpose, you will have benefits of not being taxed for any other income which might have arisen in Singapore.
Whether Salary earned from your Singapore employer taxable in Indian for Fy 2011-12?
Please note that facts you have given is too less to venture any detailed answer. However, only on the little facts , I am providing you the answer.
Say the stay of yours were on a project of your company,......the fact of the said project as well as the DTAA between Singapore and India on the type of work in which you were involved will matter to decide.
Anyway, if the salary was taxable in India , you are not the first one responsible for tax payment. It is your company (I suppose they have India presence!) which is liable fr TDS u/s 192.
Article 15 of the DTAA between India and Singapore deals with Salaries , wages etc. Read it carefully below
ARTICLE 15 : Dependent personal services –
- Subject to the
provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and
other similar remuneration derived by a resident of a ContractingState
in respect of an employment shall be taxable only in that State unless
the employment is exercised in the other ContractingState. If the
employment is so exercised, such remuneration as is derived therefrom
may be taxed in that other State.
- Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a ContractingState in respect of an employment
exercised in the other ContractingState shall be taxable only in the
first-mentioned State, if : (a) the recipient is present in the other
State for a period or periods not exceeding in the aggregate 183 days
in the relevant fiscal year ; and (b) the remuneration is paid by, or
on behalf of, an employer who is not a resident of the other State;
and (c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in the other State.
- In the case of a recipient who satisfies all the conditions under sub-paragraphs (a), (b) and (c) of paragraph 2, if his remuneration is
deductible as an expense against fees for technical services (dealt
with under Article 12) derived by his employer and the employer has no
permanent establishment in the other Contracting State, the
remuneration may, notwithstanding the provisions of paragraph 2, be
taxed in that State. In such case, the tax so charged shall not exceed
15 per cent of the gross amount of the remuneration.
- Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a
ship or aircraft operated in international traffic by an enterprise of
a ContractingState shall be taxable only in that State.
