ITR 2 Secondment salary income disclosure

Nikhil T (-) (68 Points)

30 July 2024  

In case of a resident, how to disclose salary income received when exercising employment (on secondment) in Switzerland?

Employee on secondment to Swiss subsidiary and received salary there.

Under article 15 of india-swiss dtaa, such income is taxable where employment is exercised.

In FI schedule of the ITR 2, there is no option to show that such income is not taxable in India. How to make disclosure in such a case?