Rental income from uk

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CA Ankith Jain (Querist)
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26 July 2016 Dear experts, I have a client he is a resident, and has earned rental income in UK. So as per DTAA he is taxable in UK but due to some reason he has not paid tax there, will that income be taxable in India?

Amol S Joglekar

Amol S Joglekar (Expert)
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26 July 2016 since your client is RESIDENT as per Indian Income Tax, his world income is taxable. So no any question of DTAA.
The rental income is taxable in India.
Now, the next obvious question would be...if he can claim double taxation relief... and the answer is YES. (Unfortunately, in your case, the tax has not been paid in UK on the said income, so the relief would be NIL)