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Commentary

6.5 Non-residents with income from the jurisdiction

India

Non-residents may derive income from India in the following manner:

Table 17
Nature of incomeTaxability in IndiaCompliance
Consulting incomeThe consulting income is taxable in India if such income accrues or arises in India.Withholding tax return in Form 27Q must be filed by the employer.
Based on obtaining a tax residency certificate (TRC) from the consultant employee's home country and a self-declaration, the employer may not deduct tax at source in India.Refer table 4 for the rules for remitting tax at source, e-tds software, due date for filing.
If the TRC is not produced by the consultant employee, the employer must withhold income tax in India under

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