Raising invoice by NRI person in Indian INR

BKK (CA) (31 Points)

22 April 2025  

The company X in India wants to engage one individual Y of Kerala who is NRI residing in Dubai who is also holding Indian PAN. Y will give services of marketing and business development f in Dubai for products manufactured by the Company in India. 

 Can Y raise invoices in India in Indian rupee (INR) for the aforesaid services and can X make payment to Y in INR?

 Which section of tax deduction at source (TDS) will be applicable?