I would like to know about the applicabilitiy of the income tax for the income earned abroad. In India I understand that there is DTAA which helps for the free flow of money to the resident country. But it also states that the individual has to be working for more than 182 days abroad to discount the income earned abroad.

1. Is DTAA applicable only when the individual is paying tax abroad and remitting the money to India ?

2. In such a case what kind of proof is required for earning and residing in abroad for the financial year?

3. If the income is remitted to a savings bank account of the individual does it fall under taxation of electronic remittances ? I hope it is not the case.  (I have an ananswer to such a query in a different context please refer to the same and advise if the answer is contextual - http://www.caclubindia.com/experts/foreign-remittances-and-taxation-354310.asp)

4.In case of the individual who is spending less than 182 days but paying tax abroad for the income earned, should he pay taxes in India. Is it necessary to show the taxed income earned abroad as part of the returns filed by the individual ? In case if the tax needs to be paid by the individual should the entire income earned abroad should be considered or is the amount remitted to India ?

Thanks in advance.

Regards,
Prassanna.