Global Income Tax liability in case of Resident Indian

One of our client went to UK for employment and earned and received salary there. The salary received there is taxed in UK. HE is present in India for more than 182 days during the previous year.

Issues :

1.Is income earned and received in UK  taxable in India ? If taxable is there any tax credit allowed u/s 90/91?

2. Can we consider only Salary earned in India during the previous year for filing Income tax returns during the previous year. ? 

Replies (1)

Hi Sir, you need to file the return with global income as he is a ordinary resident of India, and for claiming tax credit as per provisions of section 90 / 91, first of all plz see whether Tax has been paid in UK on such salary earned, if yes then check whether there is any bilateral agreement with UK otherwise go for lower rate of tax charged in both the countries.

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