I SHALL BE THANKFUL FOR REPLYING MY TAX QUESTION UNDER THE CIRCUMSTANCES AND FACTS MENTIONED BELOW:
Mr. X's mother (Indian Citizen) happened to be in United State during the year 1975 for a couple of days. During her stay in U.S. (New York) she gave a birth to a male child. The child as born in U.S. adopted citizenship of U.S. Except this neither the child nor his parents have any concern with U.S. After this event they returned to India. The child grownup and completed his education in India. He holds P.O.I. card i.e. Persons of India Origin Card and also a valid Passport issued by the government of U.S.
The said child, thereafter, residing in India and have completed his education in India. After completing his education he engaged in doing his own business in India and have substantial income there from and filing his income tax returns and paying taxes as per the law applicable in India. He has no concern with U.S. Neither he has any source of income from U.S. nor is he having any residence or any kind of property in U.S. He has his permanent home in India, throughout residence in India; he has his centre of vital interests in India, having his principal place of business in India. Moreover he has been married in India and has got all his concern in India.
Under the above facts and circumstances and in view of the U.S. tax laws in force and tax treaty between U.S. India the following questions may please be replied:
1. Whether he is any concern with U.S. Income tax laws?
2. Whether he is under an obligation to submit his return of Income from Indian sources?
3. How can one get exemption/relief form U.S. Tax formalities?
Mr. X's mother (Indian Citizen) happened to be in United State during the year 1975 for a couple of days. During her stay in U.S. (New York) she gave a birth to a male child. The child as born in U.S. adopted citizenship of U.S. Except this neither the child nor his parents have any concern with U.S. After this event they returned to India. The child grownup and completed his education in India. He holds P.O.I. card i.e. Persons of India Origin Card and also a valid Passport issued by the government of U.S.
The said child, thereafter, residing in India and have completed his education in India. After completing his education he engaged in doing his own business in India and have substantial income there from and filing his income tax returns and paying taxes as per the law applicable in India. He has no concern with U.S. Neither he has any source of income from U.S. nor is he having any residence or any kind of property in U.S. He has his permanent home in India, throughout residence in India; he has his centre of vital interests in India, having his principal place of business in India. Moreover he has been married in India and has got all his concern in India.
Under the above facts and circumstances and in view of the U.S. tax laws in force and tax treaty between U.S. India the following questions may please be replied:
1. Whether he is any concern with U.S. Income tax laws?
2. Whether he is under an obligation to submit his return of Income from Indian sources?
3. How can one get exemption/relief form U.S. Tax formalities?