Income tax return on foreign salary income

This query is : Resolved

Roshani Jain (Querist)
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02 March 2017 Need some clearity on below issue: An assessee went to abroad as a salaried employee for 1.5 years and earned income in foreign Currency and tax also deducted for the same. Now he is in India and return not yet filed for the same. Below are the questions: 1. Whether assessee need to apply for tax residence certificate to claim Tax deducted in foreign? 2. If no than when we are declaring foreign income in return by converting it into Indian currency than How we can show TDS deducted on that foreign income in return? 3.As assessee is in India and there is no scope to go again than Tax residence certificate is compulsory?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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02 March 2017 Salary earned out side India is not taxable in India if the individual stayed out side India for more than 182 days. Give the period of stay out side India. Tax residency certificate is not required. Only tax deduction certificate is required.
Foreign TDS can be shown and claimed relief in ITR 2 schedule TR.

Roshani Jain

Roshani Jain (Querist)
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02 March 2017 Thanks for information sir. but by login on site I am not able to see IT2 option online e file. only ITR1 and ITR 4S option is coming.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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02 March 2017 You can file online ITR1 and 4S. Other ITRs you have to download fill up and create xml file and upload the return.