Hii, I came to Singapore on 25 December 2024, joined for work in Singapore in January 2025, and received salary in February and March 2025. Now since I stayed more than 183 days in FY 24-25, I would be a tax resident of India and so would have to pay tax on this 2 month salary as well. But since Singapore uses calendar year for income tax calculation, I will pay tax in Singapore only in 2026. In this case how can I use DTAA to avoid paying tax twice? As I understood, since my income is sourced in Singapore, Singapore will collect tax and India should provide relief as per DTAA. But in my case I had to pay tax in India first, and I have already filed and paid tax in India.
You had to pay Indian tax first due to FY vs calendar-year mismatch.
After you pay tax in Singapore (YA 2026), file Form 67 and seek rectification u/s 154 in India to claim Foreign Tax Credit — the Indian tax will be refunded, so there’s no double taxation.
If withholding tax has been deducted on the salary income received in Singapore, you can take the benefit of DTAA while filing ITR of A.Y. 2025-26 in India. The due date for filing of original ITR was 16.09.2025 and for belated/revised ITR was 31.12.2025 whereas WHT was deducted in Q4 of FY 2024-25. The amount of WHT was known at the time of filing of ITR in India. In Form No. 67, you can attach the salary slips for deduction of tax on salary income received in Singapore. Further Article 15 of DTAA deals with the payment of tax in case of salary income
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