Will the income earned from this workshop be taxable 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 taxation of professional income. Under the DTAA, income from professional services is covered by Article 14 (Independent Personal Services).

Source: Mint April 06, 2026 14:46 UTC