I spend a lot more yen than you do rupees, have USD denominated reporting and payment obligations, and have asked my professional representatives about this. I was told a variant of "De minimis non curat lex." ("The law does not concern itself with trifles.")

This is similar to income-shaped small transfers of money within families; there would be Congressional hearings if the IRS found a deficiency in mandatory withholding taxes on babysitting money, which is unambiguously earned income of a statutory employee.