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1. Editor Said,

   Dear Mr. Sukhani

   First of all we are extremely sorry for delay in reply of your query. Inadvertently your query was moved to trash folder.

   Article 15 of DTA with Singapore can be read as follows:

   ARTICLE 15 : DEPENDENT PERSONAL SERVICES – 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
   2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State, if :

   (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the relevant fiscal year ; and
   (b)the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State ; and
   (c)the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

   3. In the case of a recipient who satisfies all the conditions under sub-paragraphs (a), (b) and (c) of paragraph 2, if his remuneration is deductible as an expense against fees for technical services (dealt with under Article 12) derived by his employer and the employer has no permanent establishment in the other Contracting State, the remuneration may, notwithstanding the provisions of paragraph 2, be taxed in that State. In such case, the tax so charged shall not exceed 15 per cent of the gross amount of the remuneration.
   4. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State.

   Q. Can I claim set off against the taxes paid in Singapore while filing return in India?
   A. It will be taxable only in one country ether in Singapore or India, it can not taxable in both countries because there is DTA between India & Singapore and relevant article we have produce above for your ready reference.
   As you stated that you are the resident of Singapore as per their tax laws your salary received from India taxable in Singapore if satisfies the following conditions:
   a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the relevant fiscal year ; and
   b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State ; and
   c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

   In my opinion your Indian salary should not taxable in Singapore and immediate contact your consultant in Singapore.
   Your second query regarding the setoff of tax paid in Singapore with tax liability in India I want to explain that relief u/s 90 & 91 is available for tax paid in other country if there is no DTA. As there is DTA between India & Singapore You will not allowed to set off the same.
   Q. Will my Singapore allowances be exempted in India ?
   A. Your Singapore allowance will be exempt in India if received in Singapore.
   Q. What will be the position if my company starts paying my Indian Salary (though processed in India) in Singapore?
   A. In my opinion situation will not change if India salary will be processed in India.

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