foreign payment - tax clarification

Assuming that you are an Indian resident, the entire amount of INR 25 Lakhs shall form part of your taxable income and shall be liable to tax in India.

I believe that tax has been withheld in USA by the U. S. Company and the said amount may be claimed as tax credit against the Indian income tax liability.

Any Indian tax liability over and above the U. S. tax credit shall have to be paid as self assessment tax before filing your income tax return.

Hope the above solves your query.

You also need to work out the Advance Tax liability if the revenue relates to FY 2019-20 or else there will be heavy interest payable u/s 234B and 234C.