Question And Answer
Subject: Jurisdiction over representative assessee on behalf of NRI having disclosed only residential income and ignoring to disclose cross border income
Querist: Nemani Srinivasarao
Answered by:
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Date: June 21, 2021
Query asked by Nemani Srinivasarao

NRI got foreign income earned outside India by rendering services outside India and money received outside India and no way connected to India of such income sources. But NRI is also having property income of Indian asset… return of income to be filed in India….

Which status Resident or NRI status is to file return…which income is to disclose in the status of Resident or in NRI status .  Whether global income is to disclose and claim DTAA relief under 90/90A/91 irrespective of whether filed in the status of Resident or in NRI status…

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The Return has to be filed as per the residential status of the assessee and not representative assessee. A non-resident Indian is not under an obligation to report foreign assets or foreign income in its return of Income in India. The non-resident has to offer income accruing and arising in India for tax.

Further, as per foreign tax credit method, the resident-jurisdiction reserves the right to offer credit on any tax paid in a foreign country. Since the assessee in this case is a non-resident, the tax credit, if any, could be claimed in the State where the assessee is a resident.

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