itr filing

Mr.Sandeep Mishra

Please refer section 5 of the Income-tax Act, 1961 where in the scope of total income has been explained.  You have to offer all income

(a) received or is deemed to be received in India in such year by or on behalf of such person

(b) accrues or arises or is deemed to accrue or arise to him in India duirng such year

(c) accrues or arises to him out side India duirng such year.

As you are a resident you have to offer all the income as explained above.

You are not correct in not offering the income earned by employment elsewhere other than the present employer.

Hope you have got the clarification.

Best Wishes

Sathikonda

Mr.Sandeep Mishra

the above points (a) (b) and (c) are extracted from Section 5 of the Income-tax Act.  For more clarification of scope of total income in the case of person who is not a resident or who is a resident but not ordinalrily resident please refer section 5.

Best Wishes

Sathikonda