Domestic rates
Non-resident individuals are taxed on income that is received or accrues in India (or is deemed to do so). Individual slab rates apply, together with surcharge and cess above the prescribed thresholds. Certain incomes — for example specified capital gains — are charged at special rates. Exact slabs change with each Finance Act; we apply the rates in force for the relevant year.
Treaties
India’s treaties can reduce withholding, allocate taxing rights, and allow foreign tax credit. Benefits require a Tax Residency Certificate, Form 10F and consistent disclosure in the return. Residential status under Section 6 is determined independently each year and is the starting point for every computation.
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