Declared Australian salary in Indian ITR by mistake? Delhi ITAT says it can't be taxed under DTAA

The Delhi Income Tax Appellate Tribunal (ITAT) has provided relief to a taxpayer who inadvertently declared his Australian salary in his Indian ITR. It held that the income falls outside India's tax net under the India-Australia Double Taxation Avoidance Agreement.

A Delhi ITAT ruling clarifies that taxpayers can correct an ITR if overseas salary was wrongly reported as taxable in India. But if the income is exempt under the DTAA, foreign tax credit cannot be claimed.