Hello Experts,

I returned from USA last year and I'm filing my income tax in India as a resident. This forum has a few topics on these 2 questions with not so concrete answers. It would be great if you can share your experience.

1) Can any or all of state tax, social security tax & medicare tax in USA be claimed as relief in Indian tax return?
My CA says only state tax can be claimed under sec 91 and social security tax cannot be claimed as relief; but, has asked me to take other opinions too.

2) Is the house rent paid in USA eligible for HRA? If yes, is it possible to do it now (after July 31) as this is not declared in Form 16 and what would be the salary taken for calculating HRA? My US salary is a single base component and has no HRA component.

Regards,
Arun

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Added the below statements based on further investigation:

The DTAA part is clear and it doesn't include US state tax.

STATE TAX:
With respect to US State tax, the ITAT had ruled that section 91 can be used if DTAA provides less benefit to the assessee. It had allowed US state tax to be claimed as relief (ITAT No: 4978/Mum/04).

SOCIAL-SECURITY & MEDICARE TAXES (SSMT):
Also, can the US social security & medicare taxes be deducted from Income based on the below rulings which mention that an obligatory payment should not be considered as income but, should be deducted from income as prior charge from overriding title?

1. CIT v Sitaldas Tirathdas [41 ITR 367]
2. Gallotti Raoul (61 ITD 453), ITAT Mumbai (French Social-security Taxes Deducted)

The US Income Tax Dept clearly mentions that the social security & medicare taxes have to be deducted by the employer from each wage payment and that it is mandatory to be paid irrespective of whether an employee is eligible for social-security.

It will be great if you could provide your valuable opinion based on the above contexts in deducting the SS & Medicare tax from the income and to use the state tax as relief on Indian tax.

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