Tax treatment on foreign salary by Ordinary Resident

This query is : Resolved

Kapil Bankeraika (Querist)
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13 January 2011 Hi All,

Want to confirm the following understanding:

=> An Assessee being an Ordinary Resident (being in India for more than 182 days), employment salary income earned out of India through a foreign employer is also taxable as per the IT Act. The only relaxation in the instant case might be the DTAA treaty with the foreign country involved.

Manmohan ACA, CS

Manmohan ACA, CS (Expert)
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13 January 2011 Yes, you are correct the amount is fully taxable.
The only remedy is
relief u/s 90 if India has DTAA with the country
or relief u/s 91A if there is no such DTAA.