Taxability in India for ROR

DEBABRATA ROY (PARTNER) (21 Points)

18 March 2021  

Please clarify the taxability two income earned by an Indian stays in USA for long time but due to residential status of ROR in fy 2019-20 he is supposed to file his ITR in India on global income 

a) Pension received in USD  from a pvt company after his retirement 

b) SSP social Security pension received in USA 

My question on the above 

Whether above two income are exempted in India by virtue of DTAA Article 19 or 20 0r any other clause ?If the same are exempted then how the tax withheld on this amount will be treated in ITR in India ?