Tax on income earned on short term business visa trip

Hello,

I need some clarification on tax on income earned during business visa trip.

My company pays me in USD, to manage my expenses during foreign business trip. And the balance USD after spending in trip will be credited to my indian account.

For example: USD 1000 handed over to me for my expense in foreign trip. Say, i spent USD800 in trip. So, the balance USD200 will be credited to my savings account.

Now my question is

1)Should i declare this USD 200 income in IT return? 

2) Is this income taxable?

3) If yes, any relevant section to declare this income?