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DEBABRATA ROY (PARTNER)     18 March 2021

Taxability in India for ROR

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 ?


 2 Replies

Rama chary Rachakonda

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294)     18 March 2021

If your status is 'resident,' your global income is taxable in India. If your status is 'NRI,' your income which is earned or accrued in India is taxable in India. ... Income which is earned outside India is not taxable in India. Interest earned on an NRE account and FCNR account is tax-free.

In simple terms, an Indian citizen residing outside India for a combined total of at least 183 days in a financial year is considered to be an NRINRIs are eligible to vote, and most importantly, only the income that they have earned in India is taxable in India.


Sourav (Student)     18 March 2021

Agree with rama

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