India - Employment

Article 15. Dependent personal services

Taxation residence state

1. Subject to the provisions of Articles 16, 18, 19, 20 and 21
salaries, wages and other similar remuneration derived by a resident
of one of the States in respect of an employment shall be taxable only
in that State unless the employment is exercised in the other State. If
the employment is so exercised, such remuneration as is derived
therefrom may be taxed in that other State.

Taxation source state

2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of one of the States in respect of an employment
exercised in the other State shall be taxable only in the
firstmentioned State if:

a) the recipient is present in the other State for a period or periods
not exceeding in the aggregate 183 days in the fiscal year concerned,
and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in the other State.

Employment at ship or aircraft

3. Notwithstanding the preceding provisions of this Article,
remuneration derived by a resident of one of the States in respect of
an employment exercised aboard a ship or aircraft operated in
international traffic, shall be taxable only in that State.