Michaela Merz

Expatriates guide to living and working in India

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674747_web_R_B_by_Rosel Eckstein_pixelio.deThe GUIDE contains an overview of the Indian tax system for expatriates living and working in India, and is based on tax laws and practices applicable for the Indian tax year 2015-16

Understanding basic principles

    • Indian taxation: An overview
    • The tax year
    • Residence
    • Non resident
    • Resident
    • Not ordinarily resident or ordinarily resident
    • Methods of calculating tax
    • Husband and wife

Understanding the Indian tax system

    • The taxation of employment income
    • The taxation of self-employment income
    • The taxation of investment income
    • Capital gains tax
    • Double taxation agreements
    • Social security taxes
    • Contribution
    • Benefits and withdrawal of contribution
    • Tax deduction or exemption

What to do before you arrive in India

    • Work permit and employment visas
    • Extension of visa
    • Employment contracts
    • Remuneration package
    • Opening bank accounts
    • Transferring funds to India
    • Goods and services tax (GST)

What to do when you arrive in India

    • Exchange control regulations
    • Registration for foreigners
    • Registration procedure
    • Obtaining Permanent Account Number
    • Establishing residence
    • Withholding tax
    • Direct collection
    • Car registration licensing and insurance

What to do at the end of the tax year

    • Your income tax return
    • Notices of assessment
    • Payment of tax due

What to do when you are leaving India

    • Tax clearance
    • Transferring funds abroad
    • Important points to remember

Other matters requiring consideration

    • Scope for tax planning
    • Inheritance tax
    • Medical care and national health insurance
    • Miscellaneous


For further information please contact my colleague of Pw, India: Anita Rastogi (anita.rastogi@in.pwc.com)

Bildquelle: Rosel Eckstein / pixelio.de

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