NRI return

193 views 3 replies
My one client is an NRI and stays in Africa and earn salary from there. He deposit his income from there to NRE account. His salary income is non taxable in our country because he pay tax for that income. But in 18-19 he also bring some other money other than salary. But this income has no documents. please suggest how I show this income in retun? Is this income is taxable in oir country ? please suggest.
Replies (3)

If the income is earned or accrued in India, it will be taxable in India; but the source of income should be authentic.

1. As you have mentioned any income for which tax has already been paid outside India will be governed by DTAA provision. 
2. Your salary income will not be taxable in India as you clearly mentioned you are an NRI during the year. 
3. But with respect to other income, it will be taxable in India if the same is accrued or arise or deemed to accrue or arise in India as per sec 9 of the act.
4. Such income directly or indirectly arises out of "business connection in India or through or from any property in India or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India". 
5. If the money that you are referring to is from any source as I mentioned above then it will be taxable in India. 
Please correct me if the above solution has an alternative view. 

The income is not earned or accrued in India. But this income is not authentic and in this income no tax has been paid outside India.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register