TAX STRUCTURING - Corporate Catalyst India
TAX STRUCTURING - Corporate Catalyst India
TAX STRUCTURING - Corporate Catalyst India
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A specific provision under the tax treaty is relevant. It relates to<br />
„Dependent Personal Service‟ i.e. Deputation to <strong>India</strong> on salaried basis<br />
(article 16 of Indo-French tax treaty) – Non taxable in <strong>India</strong> when<br />
Stay in <strong>India</strong> < 183 days during financial year; and<br />
Salary not paid by or on behalf of an <strong>India</strong>n Co; and<br />
Salary not borne by any fixed base/Permanent Establishment („PE‟) of non-<br />
resident employer in <strong>India</strong><br />
SHORT STAY EXEMPTION<br />
15
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