Is Income earned and received from a foreign country for the technical consulting , taxable or not ?
If not, is there any limits?
Yes it's taxable.
General rule of thumb: the nature of the income is the primary factor to consider. Where or who you got the income from is usually insignificant.
Does it matter?
When said "does it matter" I was reading to the other person's comment about Individual / HUF.
But to repeat my view, generally the nature of the income determines its taxability, not the source.
In your case based on the information provided, it will of course be taxable. You can try and divide it (e.g. part paid to this individual, part paid to a company, part paid to someone else). But it will all be taxable in the hands of each of these multiple recipients.
However, if all incomes from all sources combined do not cross the limit, there might be no tax to pay, but the income still remains taxable.
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