taxability of salary earned from abroad

Dear Ankur,

First of all residential status is to be looked in -

1) If it is of Resident & Ordinarily resident - then his global income is taxable in India subject to DTAA with that country, If India has not signed DTAA with that country then Tax paid by him in abroad can be claimed as Relief u/s 91

2) If Resident but not ordinarily resident or Non Resident - then his salary earned in foreign country is taxable only if it is First received by him or on his behalf in India but again subject to DTAA with that country.."relief u/s 91 is not available in case of Non resident"