Can non resident file income tax return in india

Tax queries 1675 views 2 replies

Ajith Kumar Rai

C A Final Student

115 Points Joined February 2009

I have a non resident client in India, Who is earning salary income from Japan as well as in India, he has filed return of income in japan considering Indian salary income(form 16), and paid tax in japan as per Double Taxation Avoidance Agreement. I want to know, whether he can file return of income in India and claime that tax which he has already paid in Japan. plz help me

Replies (2)

Abhinav Agarwal

M.Com C.A SAP Consultant

814 Points Joined November 2008

He has to file a return of income in India also for the income received in india.

The tax paid in japan for indian income is of no use. he has to pay it in india also. He can file revised ROI in japan excluding indian income.

Plz consider the taxability of income(accru, arise in India)

DTAA is not applicable as that levys single point of Tax in a country. In DTAA you need not pay tax again in India/foreign country. It will be taxed only once.

In the case asked, assessee received some income in Japan & some India.

Ravinder

39 Points Joined February 2009

i have one foreigner client. she is doing export of garment business in india by way of proprietorshiop concern. i have a offer to file her return . can u tell me what preliminary documents i should collect from her and how the business income of her will be computed. i think i should file ITR 4 form.