The assessee has received U.S. Social Security benefits during the financial year.
1. How should the U.S. Social Security benefit be disclosed in the Indian Income-tax Return (ITR)?
2. Is the amount exempt from tax in India under the Income-tax Act and/or the India–USA Double Taxation Avoidance Agreement (DTAA)?
3. If exempt, should it be reported under Exempt Income in the ITR? If yes, under which schedule/head?
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