Salary Income Earned in India and US

This query is : Resolved

JNANESHWARA KASHYAP (Querist)
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20 July 2010 Assessee has salary income in India for 190 days in the previous year and was taken on rolls of the US entity for the rest of the year.

As per DTAA, he doesn't have to pay taxes on US income as he has already paid Federal Income Tax there.

My query is whether my understanding is correct or not

and secondly do we need to disclose US income in ITR 1? If yes, where to disclose.

CA. Anoop Gadia

CA. Anoop Gadia (Expert)
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20 July 2010 no it is not correct that he is not liable to tax.

firstly he combine the total salary and compute tax on it.

the tax is redude by TDS, DTAA