NRI JUST RETURNED TO INDIA BUT HAVING SOME MONTH OF SALARY INCOME ABROAD

• Dubai Salary (Apr–Jun 2025): Not taxable in India under Section 5(2) because services were rendered outside India by a Non-Resident. Subsequent transfer to India does not change its tax-free status.

• Dubai FD Interest: Not taxable in India as it accrues outside India from a foreign asset for a non-resident.

• DTAA Position: Since the income is not taxable in India under domestic tax law provisions (Section 5), invoking the India-UAE Double Tax Avoidance Agreement (DTAA) is technically secondary, though it robustly supports the elimination of double taxation if any ambiguity arises.

But I Think Residential Status is determined by considering  Full FY parameters.......then how you said it will be considered as Income earned as Non-Resident.

Correct me as I may be wrong.

The eligibility would be based on your residential status in the concerned financial year and not just on the basis that you have returned to India.

 Where the salary is earned from outside India before you come back to India, and you are a Non-Resident (NR) or Resident but Not Ordinarily Resident (RNOR) in India for that financial year, such foreign salary would not be taxable in India, unless it is actually received or deemed to have been received in India under the Income-tax Act. In case you become Resident & Ordinarily Resident (ROR), your worldwide income including foreign salary may be liable to tax in India. 

 Also, if foreign tax has already been paid in the other country and the income is taxable in India, you can claim Foreign Tax Credit (FTC) in the India under the prescribed conditions and documents in the applicable Double Taxation Avoidance Agreement (DTAA).