Residential status of an Individual as per India-UAE DTAA

G.Sujana (Accountant) (39 Points)

28 July 2023  

Good Day Everyone

1. One of my clients is a resident of Sharjah, UAE. Guide me in determining his residential status.

As per India-UAE DTAA, an individual is considered a resident of UAE if his stay in UAE is more than 182 days.

Will the two additional conditions be applicable for such persons?

2.  Also, please advise on the taxability of consultancy and professional charges paid to him by an Indian company. 

Thank you