Non-Residents

The taxation of non-residents is primarily determined by their residential status for income tax purposes and tax liability in India for non-residents is generally limited to the income that is received, accrues or arises in India. However, there are complex scenarios, such as cases of income earned overseas for services rendered in India, which may require careful consideration of specific facts and circumstances, including double tax treaty provisions.

For non-residents, it is essential to be aware of the nuances in Indian tax and revenue laws, especially concerning income earned from various sources and the applicability of double taxation agreements. To ensure compliance and proper tax planning, Mahesh Kumar & Co. (MKC) offers comprehensive services to non-residents, including tax advisory and planning to navigate this complex tax environment effectively and litigation support to mitigate the risks of regulatory scrutiny and litigation.