Usa salary income is taxable in india ?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2015 Sir,
I have two Questions regarding Income tax.

1) My brother Currently live in USA From
May 2014 to till date,he has paid his
income tax on Salary in USA,so whether
his salary income for the F.Y 13-14 is
taxable in India.?
2) He own 3 Residential flats in India,so
whether income from house property is
taxable in India.?
So,please tell me is ITR filling compulsory to him or not for F.Y 13-14 in India

Thanks
Please Reply ASAP.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

14 August 2015 1 His salary income for FY 13-14 is taxable in India.
2 Income from house property is taxable in India for the FY 14-15 even though he is non resident.

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2015 Sir
his USA salary income for 14-15 is taxable in india or not?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

02 August 2025 Here's the clarity on your questions:

1. **Salary Income in USA for FY 2013-14:**

* If your brother was a **resident** of India for that financial year (i.e., stayed in India for 182 days or more), then his **global income**, including US salary, is taxable in India.
* If he was a **non-resident** (less than 182 days in India), then only income **received or accrued in India** is taxable, so his US salary would **not** be taxable in India.

2. **Income from House Property in India:**

* Income from residential flats in India is taxable in India **irrespective of residential status**. So yes, your brother must pay tax on rental income or deemed rent from those properties.

3. **ITR Filing Requirement:**

* If his total income taxable in India exceeds the basic exemption limit (₹2.5 lakh for FY 2013-14, ₹2.5 lakh or more for general cases), then filing Income Tax Return (ITR) in India is mandatory.

---

Regarding your last question about **USA salary income for FY 2014-15**:

* Same rule applies — if he is a **resident in India** for FY 2014-15, his global income including USA salary is taxable in India.
* If he is **non-resident**, only Indian-sourced income is taxable in India, so US salary is **not taxable**.

---

**Additional note:** India and USA have a Double Tax Avoidance Agreement (DTAA), so tax paid in USA can be claimed as credit against Indian tax liability to avoid double taxation if both countries tax the same income.

---

If you want, I can help you understand how to check residency status or how to claim DTAA benefits. Let me know!

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now