Indian tax on the euros in forex card paid as per diem

Hi Anil,

My company provides per diem in forex card which gets loaded at the end of a month for the next month’s expenses.
I have accumulated around a couple of thousand euros in the card. Also, recently I have been receiving the amount directly in the local bank here.
My query is on the applicability of tax on the euros I have in my forex card. Is it like the unused past months’ per-diem eligible for taxation?

Since, you are currently abroad with your per diem money, your employer is already complying to foreign law of land for taxation.
But, as soon as you bring those ‘saved’ and un-spent Euros to India, they become taxable as per Indian law in your hands.

This means that you should show them as ‘Income’ on your Indian income tax return and pay taxes.