I have been residing in the United Arab Emirates (UAE) for the past 13 years and work as a dentist. I have been invited to conduct a two-day workshop for a dental association and will receive professional fees for it. Will the income earned from this workshop be taxable in India?
—Name withheld on request
Given your 13-year stay in the UAE, it is reasonable to assume that you qualify as a non-resident under the provisions of the Income Tax Act, 2025 (applicable for FY27). For non-residents, income is taxable in India only if it is received or deemed to be received in India, or if it accrues or arises, or is deemed to accrue or arise, in India.
Income from professional services is generally regarded as accruing at the place where the services are performed. Since the proposed two-day dental workshop will be conducted in India, the income would be considered to accrue in India and, therefore, be taxable under domestic tax law on an accrual basis. This is in line with established judicial principles on source-based of professional income.
That said, you may avail of the provisions of the India–UAE Double Taxation Avoidance Agreement (DTAA) if they are more beneficial.
Under the from professional services is covered by Article 14 (Independent Personal Services). Such income is taxable in India only if you have a fixed base available to you in India for rendering the services, or if your stay in India exceeds 183 days in the relevant financial year. A fixed base refers to a specific and identifiable place, such as an office, clinic or workspace, that is regularly available for carrying out professional activities.
If you do not have a fixed base in India and your stay remains below 183 days during FY27, the income from the workshop would not be taxable in India under the DTAA.
To claim DTAA benefits, you will need to obtain a Tax Residency Certificate (TRC) from the UAE authorities and furnish Form 10F in India. It is also advisable to maintain documentation supporting your period of stay and the nature of services rendered.
Harshal Bhuta, partner, P. R. Bhuta & Co. CAs