Non-residents may derive income from India in the following manner:
Table 17 |
Nature of income | Taxability in India | Compliance |
Consulting income | The 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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