Income tax return for ay 2015-16

Tax queries 413 views 1 replies

Dear Experts,

An Assessee has got Salary Income and is regularly filing his Income Tax Return under ITR-1. now query is for filing his ROI for AY 2015-16. on 20th May2014 he was transfered to USA. so, he stayed in India for 50 Days and  received salary of Rs.1.5lac for those 50 days in India. From 21st May 2014 onwards he was in US and received salary in USA only. Now, while filing his return for AY 2015-16, disclosing Rs.1.5 lac is sufficient? or we have to include salary received in US also. If yes, under which article of DTAA. and whether we can avail tax relief for tax deducted in USA.

Thanks in advance

Replies (1)

His stay in india was less than 182 days so for tax purpose his status is non resident. So he doesnt need to offer his US income for indian tax return.

His indian income is less than 2.5 lakhs so anyways he doesnt need to pay any tax in India as well.

Just file ITR1 ...


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