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Salary received in foreign country

Kailash Chand Aggarwal (Retired) (30 Points)

08 May 2016

Sir,

I am a doctor previously working in Govt. of KUWAIT Hospital.

I was remaining in Kuwait for more than 182 Days in FY 2014-15 and remain there till 15 July, 2015. But, I received Salary in KD in FY 2015-16 along with the Arrears of AY 2014-15. Now I am in India and have to file the ITR4.

Now, kindly guide me that should I

Mention the Arrears of my Salary of Kuwait for the year 2014-15 or it is fully exempted. Even if it is Exempted, whether it is to be mentioned or not.
The salary received from April 2015 to July 2015 (Four Months) is taxable or not taxable. In Kuwait, it is fully exempted.

Kindly guide me accordingly.

Thanks and regards.

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1 Replies

azrukhan (Student) (82 Points)
Replied 09 May 2016

well i thinks its depend on Residential status:

Step 1: Determining whether resident or non-resident

Under the Income-tax Law, an individual will be treated as a resident in India for a year if he satisfies any of the following conditions (i.e. may satisfy any one or may satisfy both the conditions):

(1) He is in India for a period of 182 days or more in that year; or

(2) He is in India for a period of 60 days or more in the year and for a period of 365 days or more in 4 years immediately preceding the relevant year.

Step 2: Determining whether resident and ordinarily resident or resident but not ordinarily resident

A resident individual will be treated as resident and ordinarily resident in India during the year if he satisfies following conditions:

(1) He is resident in India for at least 2 years out of 10 years immediately preceding the relevant year.

(2) His stay in India is for 730 days or more during 7 years immediately preceding the relevant year.

A resident individual who does not satisfy any of the aforesaid conditions or satisfies only one of the aforesaid conditions will be treated as resident but not ordinarily resident.