Disclousre of income accrued outside India.

some one is non resident and drawing salary that is credited to his NRE account.

so this income is exempt from Indian Income tax.

but he is filing his return of income for his indian income , such as bank interest , capital gains etc.

the query is as follows.

should that person disclose his salary income also that is exempt?

if so , in which column.

he is filing ITR 2.

would be much obliged if some one can clarify.
Replies (2)
Quick Summary
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.

1. If the salary income is taxable and we are claiming an exemption under DTAA then yes it is required to be reported in ITR under exempt income schedule.
2. If the salary income is not taxable as per the provisions then there is no requirement to report it in in the ITR.
Someone can correct me if anything above is incorrect.
Thanks a lot Madam. this seems most logical

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