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Taxability of rental income earned in foreign country

05 August 2020

I have a rental receipt from USA and I am an ordinary resident in india..kindly guide me the taxability of the rental income earned from USA

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2 Replies

Amish Maknojia (Student) (507 Points)
Replied 05 August 2020

First of all, is tax deducted on such income in USA?
If yes then you can claim relief u/s90 or 90A
and if not then it's taxed in India as Income from House Property

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Yudhishthir Sharma (Article) (207 Points)
Replied 05 August 2020

A person resident in India is liable to pay tax in India on his global income. Hence, rental income from house property situated abroad is taxable in India. The income tax law does not make any distinction between house properties situated in India or abroad for computing income from house property.