Residential Status and Foreign salary income under DTAA

AJAY BANSAL (CA) (36 Points)

14 July 2011  

Dear All,


I want a suggestion on the issue:

Assessee was in India during the PY for 182 days and as per other conditions also He is Resident and ordinary resident in India.

He was employed in USA for 5 months and TDS was also deducted in US accordingly for US salary there.
He also earned salary in India and TDS was deducted as per Indian law accordingly (for the period he was in India).

Now for ITR in India as per provisions of residential status and tax incidence, foreign income will also come under perview of taxation.

As for foreign salary, TDS was deducted in US as per US law and DTAA exists with US.

So now whether foreign salary will be shown in ITR in India and then exemption as per DTAA will be shown? 
OR there is no need to show foriegn salary in ITR in India as TDS in US was deducted properly?

Plz suggest.