Salary from uk
This query is : Resolved
07 March 2014
I received salary from UK employer during my employment (4 months)in UK (2012-13).
the salary eared in UK be added to the taxable income in India for the said period.
IN UK TAX already deducted in income.
also which exchange rate i convert my UK income for showing in ITR form and which exchange rate i use for tax rebate.
My Residential status is resident in year 2012-13 i am residing in India more than 182 days .
the salary eared in UK be added to the taxable income in India for the said period.
IN UK TAX already deducted in income.
also which exchange rate i convert my UK income for showing in ITR form and which exchange rate i use for tax rebate.
My Residential status is resident in year 2012-13 i am residing in India more than 182 days .
07 March 2014
What is your residential status for the year 2012-13?
07 March 2014
residential status for the year 2012-13 is ordinary Resident in india .
07 March 2014
OK.For you global income would be taxable in India..Kindly go through the DTAA of India with UK.
31 March 2014
Please help to explain me second Basis condition of Sec 6 of income tax .
As per Exception 60 days extended to 182 days, it is only for the year of left India for employment ? or It is applicable for next year also .
in my case i am in india less than 182 days in previous year . i left India on 1st Nov 2011 and return back after completing my assignment 18th Nov 2012.
In A.Y.2013-14 my residential status is NRI / resident Indian ?
As per Exception 60 days extended to 182 days, it is only for the year of left India for employment ? or It is applicable for next year also .
in my case i am in india less than 182 days in previous year . i left India on 1st Nov 2011 and return back after completing my assignment 18th Nov 2012.
In A.Y.2013-14 my residential status is NRI / resident Indian ?
22 July 2025
Got it! Let me clarify your situation step-by-step:
1. Taxation of UK Salary in India
Since you are an Ordinary Resident in India for FY 2012-13, your global income (including salary earned in the UK) is taxable in India.
You must declare your UK salary in your Indian Income Tax Return (ITR).
UK tax already deducted is foreign tax paid.
2. Double Taxation Avoidance Agreement (DTAA) between India & UK
Under DTAA, you can claim credit for the UK tax paid against your Indian tax liability on the same income.
You don’t pay tax twice on the same income.
File Form 67 to claim foreign tax credit (FTC) with your ITR.
3. Currency Conversion for Income Reporting
For converting your UK income into INR, use the Telegraphic Transfer (TT) buying rate of the Reserve Bank of India (RBI) on the date the income was received.
If income was received in multiple installments, convert each installment on the respective date of receipt.
For practical purposes, you can use the average exchange rate of the month in which you received income if exact date-wise rate is unavailable.
4. Exchange Rate for Tax Credit Calculation
For tax credit claim, convert the tax deducted in the UK into INR using the TT buying rate on the date of tax deduction or payment.
Consistency is key—use RBI rates.
5. Residential Status Clarification for A.Y. 2013-14
You left India on 1 Nov 2011 and returned on 18 Nov 2012.
For FY 2012-13 (A.Y. 2013-14), you stayed in India from 1 April 2012 to 18 Nov 2012 (approx 7.5 months > 182 days).
So, you are Resident for FY 2012-13.
To determine if Resident and Ordinarily Resident (ROR) or Resident but Not Ordinarily Resident (RNOR), check the last 7 years’ stay criteria.
Since you left India only in Nov 2011 (during FY 2011-12) and returned Nov 2012, your past 7 years stay may qualify you as Ordinary Resident if you have spent at least 730 days in India during the last 7 years before FY 2012-13.
1. Taxation of UK Salary in India
Since you are an Ordinary Resident in India for FY 2012-13, your global income (including salary earned in the UK) is taxable in India.
You must declare your UK salary in your Indian Income Tax Return (ITR).
UK tax already deducted is foreign tax paid.
2. Double Taxation Avoidance Agreement (DTAA) between India & UK
Under DTAA, you can claim credit for the UK tax paid against your Indian tax liability on the same income.
You don’t pay tax twice on the same income.
File Form 67 to claim foreign tax credit (FTC) with your ITR.
3. Currency Conversion for Income Reporting
For converting your UK income into INR, use the Telegraphic Transfer (TT) buying rate of the Reserve Bank of India (RBI) on the date the income was received.
If income was received in multiple installments, convert each installment on the respective date of receipt.
For practical purposes, you can use the average exchange rate of the month in which you received income if exact date-wise rate is unavailable.
4. Exchange Rate for Tax Credit Calculation
For tax credit claim, convert the tax deducted in the UK into INR using the TT buying rate on the date of tax deduction or payment.
Consistency is key—use RBI rates.
5. Residential Status Clarification for A.Y. 2013-14
You left India on 1 Nov 2011 and returned on 18 Nov 2012.
For FY 2012-13 (A.Y. 2013-14), you stayed in India from 1 April 2012 to 18 Nov 2012 (approx 7.5 months > 182 days).
So, you are Resident for FY 2012-13.
To determine if Resident and Ordinarily Resident (ROR) or Resident but Not Ordinarily Resident (RNOR), check the last 7 years’ stay criteria.
Since you left India only in Nov 2011 (during FY 2011-12) and returned Nov 2012, your past 7 years stay may qualify you as Ordinary Resident if you have spent at least 730 days in India during the last 7 years before FY 2012-13.
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