Per Diem Payments for Indians in UK Taxed Under India-UK DTAA
Indians working in the UK receiving per diem payments from Indian employers face taxation primarily in the UK, not India, depending on their residential status and employment location. A recent ITAT Delhi case clarified the application of the India-UK Double Taxation Avoidance Agreement (DTAA) in determining the taxability of such payments, emphasizing the conditions under which India may tax these earnings.
Economic Times··Delhi




