Tax for returning NRI

If for FY 2020-21, your residential status changed to RNOR then only India income will be taxable. 

In other case, I.e if residential status changed to ROR , then your global income will be taxable. 

Sir since you are returning to India after 3 years before which you must be a resident and hence you would become ROR. Therefore global income would be taxed in India unless something to the contrary is mentioned in DTAA between India Kazakhstan. However you'll get credit of the tax paid in Kazakhstan in India after checking the DTAA.

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Thank you

As per DTAA also income shall be taxable in India.

- To become ROR, you must be resident in India during the previous year and also fulfill the two additional conditions. If you are also fulfilling the two additional conditions then you will be ROR otherwise RNOR. In case of ROR, your income will be taxable in India otherwise not. I may assist you in filing of ITR.

Hi

Yes you have pay tax on salary received during  year.  you will get credit of tax paid in Kazakhstani if there is any DTAA  between India & Kazakhstan 

Yes 

Yes 

Hello,

As per the details provided, you would be considered ROR for the F.Y. 2020-21. 

Your global income(including the salary of April - June 20 in Kazakstan) would be taxable in India. Tax if any paid in the foreign country would be available as a credit against the tax payable in India.

I hope this answer satisfies your requirements.

Regards,

CA Hunny Badlani

You are an ordinary resident in India for FY 2020-21.  Your worldwide income is taxable in India. Hence, April - June salary is also taxable in India.  But in case, you have paid any taxes on this income in Kazakasthan, you can claim credit for that against India tax liability.  

As regards transfer of your saving to INdia, if you can demonstrate that savings are your past income in Kazaskthan when you were a non-resident in India, it should not be taxable in India.  Also, you should have been a tax resident of Kazakstan in that year.  Merely transfer of money to India, should not be taxable 

Hi,

Your salary earned in Kazakhstan will be taxed in India as you area resident of India and im case of an Indian resident, your worldwide income gets taxed in India.

However, you can get the foreign tax credit of taxes paid in Kazakhstan.

Dear Sir,

Hope you are doing well !!

- Yes, your income will be taxable for FY 2020-21.

However, you can claim the credit of taxes paid in Kazakhstan while filing ITR in India.

As per the tax laws of India, sections 90 and 91 of the Income-tax Act deal with the concept of FTC. Section 90 discusses claiming of FTC in a case where India has entered into a Double Taxation Avoidance Agreement (DTAA) with another country.

Under these sections, if the taxpayer is a resident of India, and he has paid taxes outside India, he can claim a credit of such foreign taxes paid against his tax payable in India.

In accordance with Rule 128, in order to claim FTC, the taxpayer is required to file following documents on or before due date of filing of return:

1. A statement of :

• foreign income offered to tax
• foreign tax deducted or paid on such income in Form No. 67

1. Certificate or statement specifying the nature of income and the amount of tax deducted therefrom or paid by the taxpayer :

• From the tax authority of the foreign country
• from the person responsible for the deduction of such tax
• signed by the taxpayer

1. Proof of payment of taxes outside India

We may assist you in entire procedure.