New Delhi, Sept. 1 -- An Indian professional has moved to Brazil for a long-term project and qualifies as a non-resident of India. Alongside the overseas assignment, the individual, with permission from their employer, provides architectural design and planning services to a resort company in Goa.

The Goa-based company plans to pay the professional fees into the individual's foreign bank account.

The short answer: Yes

Assuming the individual qualifies as a non-resident (NR) for Tax Year 2026-27 under the Income-tax Act, 2025, India can tax income that is received or deemed to be received in India, or income that accrues or is deemed to accrue or arise in India.

The architectural design and planning work would qualify as consultancy se...