https://www.taxtmi.com/forum/issue?id=120794 For a Resident but Not Ordinarily Resident individual, foreign salary is included in total income only if it is received in India, accrues in India, or is derived from a business controlled in India or a profession set up in India. Salary earned in the USA and credited to a foreign bank account is prima facie foreign-source income, but its taxability depends on whether the US unit is an extension of the Indian company or an independent establishment. Foreign Tax Credit is available only if the income is taxable in India. en-us Wed, 04 Mar 2026 23:52:19 +0530 Mon, 20 Apr 2026 19:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120794 For a Resident but Not Ordinarily Resident individual, foreign salary is included in total income only if it is received in India, accrues in India, or is derived from a business controlled in India or a profession set up in India. Salary earned in the USA and credited to a foreign bank account is prima facie foreign-source income, but its taxability depends on whether the US unit is an extension of the Indian company or an independent establishment. Foreign Tax Credit is available only if the income is taxable in India. Discussion-Forum Income Tax Wed, 04 Mar 2026 23:52:19 +0530 https://www.taxtmi.com/forum/issue?id=120794