Filing of income tax return for ay 2016-17

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Abhay Laxman Gujar

tax consultant

29 Points Joined April 2011

If a person is employed in India for first 3 months and then-after he went to Australia for an employment. He was employed over their for the remaining period of the year. He filed IT Return in Australia for Australian income. His residential status is Resident since he satisfies both the conditions. Sir, advice me how to file return in India for Indian income. Whether foreign income will be clubbed in Indian income and get rebate of foreign tax paid in Australia. Pl. advice me in detail. Preferably by e-mail. adv.abhaygujar @ gmail.com

Replies (7)

ARJUN SINGHAL

CA Finalyst

66 Points Joined February 2012

I think Income earned in India is only taxable Income for Non resident hence austrailian income is not taxable.

ankita gandhi

student

5908 Points Joined January 2016

Both incomes are taxable in India for residents. If India has treaty with Australia then such income on which tax is paid, will be exempt in India or things as per treaty.

RAKESH

Assistant executive manager

24 Points Joined April 2016

The person is Non resident since the person went to Australia for employment being he was not in India for 182 days in

RAKESH

Assistant executive manager

24 Points Joined April 2016

PY. Hence income received in India only taxable as he is Resident and not Ordinary Resident.

Radhey Shyam Jha

Student

41 Points Joined December 2016

please go through section 9 of income tax act, 1961 and also if both income are taxable in India then it is contradiction of DTA .

RADHESHYAM BHUTADA

STUDENT

23 Points Joined March 2010

As the residential status is ROR his global incoem will be taxable in india. further the return filed in austrilia will get the rebate in indian income...

A.Gopal

Partner

63 Points Joined January 2014

We need to get confirm that the assessee was a resident in India for AY 2016-17 for, you have indicated that he was in India only for the first 3 months.

Under Explanation 1(a) to Sec 6(1), he will be a non resident for AY 2016 -17 if he has been away from India for more than 182 days.

Once it is accepted that he is a non resident, the question of taxing his salary income will be as per DTAA between India and Australia.

Under Article 15(1) of the DTAA with Australia, if salary income in India for 3 months will be taxable only in India.

In case it is accepted that he is a non resident, then the Australian income need not be offered for tax in India under the same Article.