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In accordance with Article 1 of the DBAA, the benefit of a DBAA agreement applies only to a resident In accordance with Article 1 of the DBAA, the benefit of a DBAA agreement applies only to a resident. Therefore, a non-resident cannot invoke a remedy under sections 90, 90A and 91. Therefore, a non-resident should not complete the FSI calendars and TR. Schedule FA does not apply to non-residents. It must be filed by residents in India who have foreign assets abroad. . I am a senior and the length of the form 2 or ITR 2 income tax return is worrying. Is it necessary for a Resident Indian (NRI) to complete the Schedule of FSI, Tax Relief (TR), Foreign Assets (FA)? First, the beneficiary is present in the other state (Dubai) for a period or periods that do not exceed 183 days in total during the “previous year” or “income year”. Second, the remuneration is paid by or on behalf of an employer who is not established in the other State (Dubai). Third, the remuneration is not borne by a permanent establishment or fixed base available to the employer in the other State (Dubai). . A person who had his residence and habitual residence in India travelled to Dubai in April 2017 to work.

In the previous year 2017-18, her total stay in India exceeded 183 days, as she came to India several times. What would be the status of the tax capacity of the salary she received from her employment in Dubai in a bank account in Dubai, given that Article 15(2) of the Double Taxation Convention stipulates that India may tax this component of income only if three conditions referred to in paragraph 15, paragraph 2, are fulfilled. `Consolidated text` means a document containing the consolidated text of the provisions of a double taxation convention (ADBA) and the Multilateral Instrument (MLI) as amended for that DBA. Archit Gupta is the founder and CEO of ClearTax. Requests and views on mintmoney@livemint.com The Indian government recently published the synthesized text of the DTAA vae-India, which contains changes to the MLI For a person residing in India for income tax reasons, all income received in India and outside India or received is taxable in India. . . .