Double taxation avoidance agreement

Tax queries 165 views 1 replies

Mr. X is a Resident & Ordinary Resident in India for IT purpose. He is a foreigner & Employment passholder of Singapore company & earning Salary there. He has filed the return & Tax paid at Singapore.

Whether he can claim the Singapore income as deduction in india and file the return under DTAA – Sec 90 Exemption Method ? or

Income has to be taxed at India and foreign tax relief to be claimed under DTAA - Tax Relief Method?

Mr. X is a Resident & Ordinary Resident in India for IT purpose. He is a foreigner & Employment passholder of Singapore company & earning Salary there. He has filed the return & Tax paid at Singapore.

Whether he can claim the Singapore income as deduction in india and file the return under DTAA – Sec 90 Exemption Method ? or

Income has to be taxed at India and foreign tax relief to be claimed under DTAA - Tax Relief Method?

 

Replies (1)
as per my understanding of article 15 of dtaa b/w India n Singapore it will be exemption method.
kindly refer article 15 dependent services


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