Tax liability on income received from france


(Querist)
12 February 2019
Dear Experts,
My client is connected with a Company of France and he is working as a Consultant as per agreement.
He is working in India for the same Company. Company is paying him in "Euro Currency".
Please guide me, what type of Tax Liability will effect on same and in which section ?


Nilesh Gami (Expert)
14 February 2019
Since services are being performed in India, therefore the client shall be taxable in India under business and profession. It is a provision of consultancy as per agreement therefore it shall be covered under section 28 of income tax act.


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