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Efilling query for itr-1

Madhu (Team Member) (155 Points)

19 July 2016

Hello,

Currently i am working in USA since OCT-2015 and i have recevied FORM-16 from employer from APR-15 to SEP-15.

Can i go for efilling for form-16 without showing any income from SEP-15 to MAR-16.

Regards,

Madhu

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8 Replies

CMA Poornima Madhava (CMA) (13112 Points)
Replied 19 July 2016

If you were in India till end of Sep15, then you are present in India for >182 days during FY15-16 and hence you are resident and ordinarily resident during FY15-16. Therefore you need to show foreign income (USA income) as well while filing ITR in India. You may claim relief for tax u/s 90 as per DTAA.

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Sangram Kumar (student) (344 Points)
Replied 19 July 2016

dear poornima madam what if the assesee was not in india more than 182 days

CMA Poornima Madhava (CMA) (13112 Points)
Replied 19 July 2016

If the assessee was in India during PY for <182 days and since he has left for the purpose of employment outside India, his residential status would have been non-resident for the PY. For non-residents, foreign income is not taxable in India.

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chandra sekar (Manager-Accounts) (387 Points)
Replied 20 July 2016

poornima, can yu please suggest, whether is t possible to file ITR 1 for salaried , fr 2015-16(FY), where NIL Tax, w/o form 16.

CMA Poornima Madhava (CMA) (13112 Points)
Replied 20 July 2016

Yeah why not. Though it is not mandatory to file ITR (in your case), you may file return (if required for availing any loan or for any other reason) showing the income where tax liability would be nil.

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Sangram Kumar (student) (344 Points)
Replied 20 July 2016

Dear Poornima Madam

is it mandatory for salaried assessee to file income tax return only as per FORM 16

CMA Poornima Madhava (CMA) (13112 Points)
Replied 20 July 2016

@ Sangram: I don't think so. Generally form 16 forms the basis for income from salary. But if any information is missing in form 16 (like 80C deduction etc), then in genuine cases, you may make required changes in order to show correct income.

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