Sir,
I request to you clarify my doubts about ITR2 filing . My brother has working in software company in india .
between fy 2014-15 he stay at USA below 182 days and he got salary there and paid tax in usa .In india he stay more than 182 days, so he is indain resident , he have to pay the tax for forgien salary in india ?, alreadly paid tax for indian income .
Hello,
As your brother is resident for fy 2014-15 but it is necessary to check out weather he is RESIDENT AND ORDINARILY RESIDENT or RESIDENT BUT NOT ORDINARILY RESIDENT as per sec 6(6)
If we assume he is resident and ordinarlily resident then he has to pay tax in india, on income earn in usa. But he can avail exemption under sec 90 and 91 on the tax paid outside india.
Thanks
SHIKHAR
CAclubindia
