I assume you did not stay in USA for more than 182 days and hence you are Non Resident Alien for USA tax purpose.It seems that you stayed in INDIA only so you will Resident and Ordinary Resident for India tax purpose.REMITANCE is not income Example: You earned income in USA during 2023 and in current F.Y 2016u201317 you are remitting the same to your NRE or NRO account the same will not be taxable in F.Y 2016u201317BUTSince your filing status is Resident and Ordinary Resident for India so you will have to reprot your WORLD WIDE Income in India tax return and you claim the tax credit for the taxes paid in USA if any under DTAA between India and USA.USA has two type of Corporate and each has different scheme of taxation.Corporation filing Form 1120 where in company needs to pay tax on profit and on distribution of after tax profit as dividend to share holder compnay makes payment of DDT. Again the dividend is taxable in the hands of share holder so unfortunately here same income gets taxes twice.If this is your case then you donu2019t need to report income of the company but when company makes payment of dividend the same will be your Income to be reported in India Tax ReturnNote: If dividend income belongs to year 2023 then it needs to be reported as income of F.Y 2013u201314 or 2014-15 as may be applicable and let say you transfer it to India account on 30/06/2023 then the same will be consider as remitance and hence not taxable.2. S corporation filing Form 1120-S where in company does not need to make payment of taxes on profit and entire of the profit of the compnay getu2019s transferred to share holder via K-1. this is called pass through entity.Here tax payer needs to report K-1 income on tax return and make payment of income tax as well as self employment tax if applicable.Eventhough entity is passthrough but if share holer or partner is non resident then company may need to withheld tax for foreign partners on K-1 income.If this is your case then you need to report K-1 income to your india tax return and claim tax credit under DTAA.