Dear Sir / Madam,
In case an assessee earns Rs.1,50,000/- as a salary for 3 months after working in Australia and New Zealand (ANZ) Bank located at Melbourne, Australia and a tax of Rs.15,000/- is deducted at source as per the Income Tax Act pertaining to Australia and the only other source of income is Rs.2,000/- relating to savings bank interest of a bank a/c held in India, the total income earned during the year (if the assessee does not work for the remaining 9 months) is Rs.1,52,000/-. So, Relief under section 90 cannot be claimed as the total income for the financial year is below the taxable limit of Rs.2,00,000/-.
My doubt is can Income Tax Refund be claimed for the tax deducted at source for Rs.15,000/-?
Thanking You,
With Best Regards,
Ram
CAclubindia
