It retuns

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