Need suggestion regarding tax relief under DTAA

[Guest]

Hi,

Need some suggestion on the tax relief under section 90 of Income Tax.
I was deputated in USA during the period of Jan-2014 till Aug-2014. During this period my salary (indian salary converted to $) plus living allowances gets credited to US bank account. I paid all the taxes (federal, social security, state taxes) in US using W-2. When I returned to India in Sep-2014, my employer deducts the tax on the salary computed during that deputation period (Apr-14 to Aug-2014) which results in 0 net salary - which means I paid the tax on salary in USA as well as in India (which is not even credited in my indian account). So my question while filling for tax relief under DTAA in ITR at India:
1. Shall I include both salary plus living allowance (during Apr-2014 to Aug-2014) as Income from Outside India or only salary (as I read that living allownace is extempt from tax) under FSI.
2. Only federal tax can be considered as tax paid for relief.

Please suggest.

AI Summary

DTAA tax relief: whether deputation salary and living allowances qualify as foreign income and which foreign taxes qualify. Tax relief under the Double Taxation Avoidance Agreement under Section 90 is sought for remuneration earned while deputed to the United States. The issues are whether base salary and living allowances paid and credited in the US should be reported as Income From Outside India for relief, and whether only US federal tax qualifies as a foreign tax credit, given that the taxpayer paid federal, state and social security taxes and faces Indian withholding on the same remuneration.