Efilling query for itr-1

If you were in India till end of Sep15, then you are present in India for >182 days during FY15-16 and hence you are resident and ordinarily resident during FY15-16. Therefore you need to show foreign income (USA income) as well while filing ITR in India. You may claim relief for tax u/s 90 as per DTAA.

If the assessee was in India during PY for <182 days and since he has left for the purpose of employment outside India, his residential status would have been non-resident for the PY. For non-residents, foreign income is not taxable in India.

poornima, can yu please suggest, whether is t possible to file ITR 1 for salaried , fr 2015-16(FY), where NIL Tax, w/o form 16.

Yeah why not. Though it is not mandatory to file ITR (in your case), you may file return (if required for availing any loan or for any other reason) showing the income where tax liability would be nil.

Dear Poornima Madam

is it mandatory for salaried assessee to file income tax return only as per FORM 16

@ Sangram: I don't think so. Generally form 16 forms the basis for income from salary. But if any information is missing in form 16 (like 80C deduction etc), then in genuine cases, you may make required changes in order to show correct income.

thnks for your reply