Work or earn in the UAE and file in India? See whether your UAE income is taxable in India, if you must file Schedule FA, and how to claim UAE corporate tax as a Foreign Tax Credit via Form 67 under the India-UAE DTAA.
UAE income โ taxable in India?
Total UAE income: โน54,48,000
Whether your UAE earnings are taxed in India turns entirely on your India residency status under Section 6:
If you are ROR and your UAE business income suffered UAE corporate tax (9% above AED 375,000), you are not taxed twice: claim a Foreign Tax Credit under the India-UAE DTAA (Section 90, Rule 128). The credit is the lower of the UAE tax paid or the India tax on that income, and Form 67 must be filed before your ITR.
ROR taxpayers holding UAE bank accounts, property, or shares must also disclose them in Schedule FA. Non-disclosure carries serious penalties under the Black Money Act, so this is not optional.
It depends on your India residency status. As a Non-Resident (NR), your UAE salary and business income are not taxable in India โ only India-source income is. As RNOR, foreign income is generally not taxable unless from a business controlled in India. Only as a Resident & Ordinarily Resident (ROR) is your worldwide income, including UAE income, taxable in India.
ITR-2. NRIs, and anyone with foreign income or foreign assets, cannot use ITR-1. ITR-2 covers foreign income, Schedule FA disclosure, and capital gains.
Schedule FA is the foreign-asset disclosure schedule in the ITR. It is mandatory for a Resident & Ordinarily Resident (ROR) who holds foreign assets โ UAE bank accounts, property, shares, or signing authority. NRs and RNORs are generally not required to file it.
Yes, if you are ROR and the same income is taxed in both countries. UAE corporate tax (9% above AED 375,000) paid on your UAE business income can be claimed as a Foreign Tax Credit under the India-UAE DTAA (Section 90, Rule 128), capped at the lower of the UAE tax paid or the India tax on that income. You must file Form 67 before your ITR.
The UAE levies no personal income tax, so your salary suffers no foreign tax โ there is nothing to credit. However, if you are ROR, that salary is still taxable in India.
No. Every figure stays in your browser. The reconciliation runs locally in JavaScript โ we never see your income or tax data.
Disclaimer: This tool is a general cross-border planning estimate, not tax advice. Residency, DTAA tie-breakers, and FTC computations can be fact-specific and depend on tax-residency certificates and exact day counts. Consult a qualified chartered accountant for your filing. See our full disclaimer.
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