I worked in Europe for 3 years. Tax cycle there is Jan - Dec. I came to India in Jan 2022, was jobless and shown zero income Jan - Mar 2022 in India ITR2(Non Resident) for Q4. My foreign country refunded the excess tax amount for Jan - Dec 2021 cycle during India FY 2022-23. Double taxation treaty exists between India and my foreign country.
I am now filing ITR for India FY 2022-23. Could you please advise whether I need to show this tax refund in euros credited to my foreign bank account either in Schedule FSI - Foreign Source Income (FSI) or in Schedule EI - Income not chargeable to tax through DTAA.