13 January 2010
How should I treat Salary Income of a Non Resident which is not taxable in India??? Whether It would be included in GTI or directly taken to Capital a/c??? What other disclouser are required in ITR??
14 January 2010
Items to be included in ITR are only those which by their nature & virtue are treated as income in India subject to the residential status of the assessee.
In case of a non resident, only income received/ accrued or deemed to accrued or arise in India are taxabale & only that should be disclosed in his Indian ITR, which shall be furher subject to exemptios & deductions as applicable.
Salary of non resident is not income as per the Indian tax laws & hence shall not be disclosed anywhere in the ITR.