Answer

1. F

   Facts

   For a non-resident, salary earned for work done outside India and received outside India is not taxed in India. Only Indian-source income is taxed.

2. P

   Provisions and law

   • Sec 5, Income-tax Act 1961A non-resident is taxed only on income received or accruing in India.
   • Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)An individual is resident if in India 182 days or more in the year, or 60 days or more with 365 days in the four earlier years, subject to exceptions.
3. A

   Analysis

   Do not include foreign salary in your Indian return if you are non-resident. Salary received in your Indian NRE account but earned for work abroad is generally not taxed here either. Keep your status calculation as proof. If you became resident in a year, the answer changes.

4. C

   Conclusion

   1. 1Confirm non-resident status for the year.
   2. 2Exclude foreign salary from the return.
   3. 3Report only Indian income.
   4. 4Keep a day count and employment proof.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.