Royalty income for non -resident

This query is : Resolved

CA.VIDHYADHAR.SUDA

CA.VIDHYADHAR.SUDA (Querist)
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13 December 2011 Dear Sir/Madam

Facts: X(female), a citizen of India, settled in us, Earning an income of 10lakhs/annum(in USD) apart from that she is getting royalty income of 162000( in Rs.) after deducting TDS of 18000(@10%)from an Indian Publisher ...

Question:

1.Whether She can get back the TDS amount by filing return....if yes? whether she got any obligation to show the income from US in Income tax return...If so, what will be the tax implications...

Thanking You

Vishal D Shah

Vishal D Shah (Expert)
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14 December 2011 It shall depend on her residential status u/s 5 of Income tax Act. From your details, i assume that she is not ordinary resident in India, hence her US income earned outside india shall not be taxable in India. She can file her return in India & get refund due, if applicable. In other words, if there is no other Indian Income then since 162000 falls below exemption limit & she can get entire TDS as refund.

regards,
cavishalshah@gmail.com

CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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26 December 2011 Yes if the lady is tax resident of USA she has to show the Indian income of rs. 1,80,000/- in US return also.

Anuj
+91-9810106211
femaquery@gmail.com

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