Professionals based in the UAE who derive income from conducting workshops in India need to be aware of potential tax implications. According to domestic tax regulations, such earnings could be subject to taxation.
However, the Double Taxation Avoidance Agreement (DTAA) between India and the UAE may provide relief. Under the DTAA, income can be exempt from Indian taxes if the professional’s stay in India does not exceed a certain period and they do not have a fixed base in India from which the income is generated.
The applicability of the DTAA depends on specific conditions related to the duration of stay and the presence of a fixed base. If these conditions are not met, the income may be taxable in India as per the domestic tax laws.