Indian consultants must pay tax on global income, comply with GST and FEMA, and claim foreign tax credits for taxes paid abroad.
This infographic summarizes taxation rules for Indian international consultants. Residents must report global consulting income in their ITR, while NRIs are taxed only on Indian income. GST may apply to foreign consulting services unless exempt as exports. TDS may be deducted by foreign clients, and DTAA allows claiming foreign tax credits via Form 67. Payments must follow FEMA guidelines with proper documentation. Non-compliance can lead to penalties.