USA 401k and pension fund withdrawal - tax liablility in India - received section 131-1a

TaxPayer (IT) (28 Points)

30 November 2022  

I was a Non Resident Indian till 2015, and returned back to India in 2015. I had a 401k account for my job in USA and withdrew the funds from it in 2016 and the funds got remitted to my Indian bank account in 2016.

I have got a query - Section 131 - 1a for this, in this year 2022. 

I believe India has Double Taxation Avoidance treaty with USA.  Will I be liable to pay Indian taxes again on my 401k funds which were already taxed in USA to the tune of 30% before the withdrawal. 

Should I have declared about it  in the AY 2017 ITR? I was not aware of it, and hence didnt declare it at that time. Even if i have decalred it, since I have already paid 30% tax, would I be doubled taxed again on my pension fund?