Residential Status and Foreign salary income under DTAA

Dear Anuj Sir,

1 of my client was in US for period 01/01/2010 to 31/08/2010 having salary income. later on from 01/09/2010 to 31/03/2011 he is employed in India. So he will be resident and global income will be taxable.

So the salary of US from 01/04/2010 till 31/08 will be taxable na as indian income tax financial year starts from 01/04/2010?

whether he can claim relief under section 90 or 91?

Is there any exemption available for such salary income under dtaa between india & US?

Yes, the salary of US from 01/04/2010 till 31/08 will be taxable as indian income tax financial year starts from 01/04/2010.

releif under sec. 90 is permitted.

No exemption, but if US salary was paid by Indian company then it may not be taxable in USA.

Anuj

+91-9810106211

femaquery @ gmail.com

As per DTAA WITH US, Salary Income is Taxable in the other contracting state (USA), not taxable in India.

RATES TO BE TAKEN

SBI TTBR RATE - FOR EVERYMONTHS SALARY, CONVERT WITH LAST MONTHS / LAST DATE OF SBI TTBR RATE

JAN SALARY   ----------- SBI TTBR RATE OF 31ST DEC .......LIKE THIS, ALL FOREIGN CURRENCY IS CONVERTED.