India citizen transferred to Singapore on Feb 01, 2020 and earns salary in SGD post transfer. Singapore follows calendar year as FY. No TDS is applicable in Singapore and tax is paid post assessment i.e. around May 2021. Also Singapore employer is not required under local laws to issue any salary certificate.
1. Since he is tax resident in both India and Singapore for Feb and March 2020, is he liable to pay taxed both in india and Singapore in terms of Article 15 of DTAA.
2. Will india give DTAA credit or Singapore?
3. If answer to 2. is India, How can he claim double taxation relief U/s 90 for AY 2020-21 since there is no actual tax paid in Singapore during time limit for filing return in india u/a 139(1).
4. How to update/declare from 67 that list taxes 'paid' in foreign country.
5. Time limit for filing form 67 is as u/s139(1), in case a revised return is filed can form 67 be filed with revised return.
6. If answer to 1 is no, how to declare non-taxability of foreign salary in ITR2 and form 67.
7. Any other declaration to be made or any certificate to be obtained from either country.
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