Hi, I have worked ( I have went to my company’s UK branch, which is permanent establishment and went as intra company transfer work permit) in UK fro 4 months in fiscal year 2009-10. I have paid tax in UK(TDS) and filed returns in UK. is my income also table in India. What about DTAA? in that case I would end paying tax in both countries( In India and UK as well) Thank you Sri, Bangalore

In case there is any such DTAA ( Double Taxation Avoidance Agreement  ) in force with the country from which the income is received after deducting tax at source, then such tax deducted shall be considered under prepaid taxes.

                                      Actually, the assessee need not bother about how shall he get the claim of the tax paid or what is the procedure of the same. All these matters are done at the Govt level. All the assessee has to do is to file the ITR .  All the procedure and the conditions are mentioned in the DTAA between those countries.

note : as you said that you worked in uk for 4 months . you are deemed to be a resident in india

As per the details provided by you, you will be an ordinary Indian resident for fiscal year 2009-10. In that case, global income is taxable in your hands. However, you need not pay tax on the same income twice as there exists a Double Taxation Avoidance Agreement(DTAA) between UK and India. You can apply the tax provisions of UK or India, whichever is beneficial for you. For instance, you may claim the TDS deducted in UK and pay the balance amount of Tax in India.