Need suggestion regarding tax relief under DTAA

[T J]

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

Individual Seeks Tax Relief under DTAA for Double Taxation on US Income; Clarification on Salary and Allowance Needed An individual seeks advice on claiming tax relief under the Double Taxation Avoidance Agreement (DTAA) in India. They were deputed to the USA from January to August 2014, receiving salary and living allowances in a US bank account and paying US taxes. Upon returning to India, their employer deducted taxes on the same income, resulting in double taxation. They inquire whether to include both salary and living allowance as foreign income and if only federal tax qualifies for relief when filing their Indian tax return.