New Delhi, April 6 -- 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 taxa...