Yes , As per the clarification by the Government , the income earned outside India in the form of salary and tax in that country is not taxable in India and not a undisclosed income . However , any interest accrued thereon shall be covered here and that is to be reported here if not shown in the ITR filed earlier . Similar provision also exist for the Pension fund and interest on the pension fund has to be disclosed here . If the interest on the pension fund has already been taxed , the person can claim the relief for the tax paid in the foreign country .