Assessee during year under consideration, was a resident individual and had filed his return of income for assessment year 2012-13 on 23-7-2012.He had declared income under head ‘income from salary’ and had claimed relief under section 90 in respect of bonus received in June 2011 from his previous employer in Singapore. Said bonus was included by assessee in his return of income and tax had been deducted by Indian employer also. When bonus was declared by Singapore Company on 1-6-2011 in that period assessee was a resident and therefore, in view of provisions of section 5(1), said bonus income would have to be construed as income accruing or arising to assessee in India and would be taxable for year under consideration in India.   In terms of section 90, entire taxes paid by assessee in Singapore for very same salary and bonus component, would be eligible for tax credit for assessee. (AY. 2012-13)