Q. Salary Income DTAA

Question

A software engineer went to Ireland for Job in November 2018 and came back to India in December 2021. From Jan 22 he started job in India. In FY 2021-22 he was for more than 60 days in India and also for more than 365 days in aggregate in four preceding tax years . He also satisfy additional conditions and therefore for FY 2021-22 he is  Ordinary Resident . Is he liable to pay tax  ( in excess of Tax paid in Ireland) on salary earned and received in Ireland during April to December 21.

For the purpose of DTAA , is he could be considered as Resident of Ireland since he was for about 9 months in Ireland in FY 2021-22 . He does not have any asset other than bank balances in Ireland and India

Answer 1

In my view, salary is not taxable in India under domestic act so no need to go to DTAA