Relief u/s 90 or 91 applicability to salaried person

Tax queries 1386 views 1 replies

Dear Sir,

Can anybody tell me whether Relief u/s 90 is available to the Undermentioned Assessee for AY 2013-14.

1) Resident Male(More than 180 days in India and then left for Employment at Srilanka)

2)Worked at Srilanka at a Branch of IBM International Corporation for 130 Days.

4)Have Salary and TDS at Srilanka in Srilankan Rupees under Pay-as-you-earn(PAYE) Scheme and got his TDS Certificate.

5)Also Have Salary and TDS in India as well.

 

Can he avail the credit u/s 90 for Tax paid at Srilanka. If yes Please tell me how to report the same in Indian Tax Return For AY 2013-14

Replies (1)

yes he can avail relief u/s 90 as per DTAA, and not as per 91.


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