This discussion addresses how to report salary income earned abroad by an Indian resident who qualifies as a Non-Resident Indian (NRI) for tax purposes. The consensus is that if the individual is a non-resident for the financial year, the foreign salary income is generally exempt from Indian income tax, especially if no tax was paid in the source country like Kuwait.
One of my client is an Indian Resident earning Salary Income in Kuwait and is an NRI for F.Y. 2022-23. Under which head can I show his salary income and how will be the tax treatment while filing his Income Tax Return.
22 May 2023
In Kuwait there is no tax. Also if salary earned abroad should be exempt from tax in India as per Income tax Act if he becomes a non resident. Please correct me if I am wrong.