Disclousre of income accrued outside India.

This discussion addresses whether a non-resident individual needs to disclose salary income earned and credited to an NRE account in their Indian income tax return. While this income is typically exempt from Indian tax, the query focuses on its disclosure in ITR-2, especially when other Indian income like bank interest and capital gains are being reported. The consensus suggests that if the income is exempt, it generally doesn't need to be reported, but if an exemption is claimed under a Double Taxation Avoidance Agreement (DTAA), it should be disclosed under the exempt income schedule.