Submission of return

A person joined a company in UK in September 2020 after doing jobs in Indian companies in NCR before that. Due to lockdown in UK he came to India in December 2020 for WFH and again joined it in UK in April 2021. Thus he can't be categorised as an NRI as per FEMA/ IT Act. 

Which ITR he has to fill and exemptions allowed on his foreign income. Please advice in details.

Replies (6)
Quick Summary
This discussion addresses an individual who worked in the UK, returned to India for WFH, and then went back to the UK. Due to their residency status, they are considered a tax resident in India and must declare global income. The main point of contention is whether ITR 1 or ITR 2 is the correct form, with advice suggesting ITR 2 might be necessary for global income, though some believe ITR 1 suffices for salary earners.

I think itr 1 would be sufficient
ITR 2 may be applicable
You are a resident as per IT Act and you have to pay tax on your global income in India. i.e. what ever amount you earned outside India that is UK salary also included in taxable income.

if you pay any tax in UK regarding UK salary you will get rebate of the same while paying taxes in India. that means you can reduce the tax to the extent of tax paid income of UK.

irrespective of the residential status individual who are earning only salary income can go with ITR 1.
Yes. itr1 is appropriate

Yes ITR 1 is applicable

If you are receiving global salary income, you have to file ITR-2 only.

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