Filing returns on abroad salary

If your Residential Status is Resident then Global income is taxable in india, but you can claim rebate under section 90/91, if you have paid taxes in abroad.

Hi,

Indian taxation is a residence based taxation, where tax is levied on an assessee, keeping in mind the residential status. As highlighted by the above consultant, in case of an Indian resident entire global income is taxable in India, also he is eligible for relief of taxes paid abroad. 

Now since your query is based on if your foreign income is to be reflected in your ITR. Then for that you need to refer Section 6, of the Income tax Act, where residential status is defined. Once it is clear as to what s the residential status , we can proceed with computing the income.

Secondly, about the query in relation to remittance to Indian bank, it will also depend upon your residential status. Kindly PM/ mail us in case of any further query. 

Anubhav Jain

anubhavjain221 @ gmail.com

Thanks Could you pl update under what section & article of DTAA does salary income received abroad will come. ie. 90 or 90a or 91. The same is required to be filled in ITR2 for claiming relief

it is depend on whether Foreign contry in which you have earn income.

If India has DTAA with foreign contry  than rebate U/s 90 or if No DTAA exist then rebate available under section 91.

You have to read DTAA Agreement in which you have earn income.

Thanks. The country is USA and we have DTAA with the said country but i couldnt able to locate under which article does salary income comes. could u pl help me

Read Artical 16 (DEPENDENT PERSONAL SERVICES) for claim rebate under Section 90.

You have to satisfied condition mention in Artical 16 for claim Rebate.

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State, if : (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the relevant taxable year ; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State ; and (c) the remuneration is not borne by a permanent establishment or a fixed base or a trade or business which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operating in international traffic by an enterprise of a Contracting State may be taxed in that State.

This is stated.. I m still not clear, all these conditions has to be satisfied mutually?

My client is staying in us for the past 8 months and he's been employed by an Indian IT firm who has an PE at US and whos paying his salary.

Could you pl say how should i proceed