A dentist residing in the United Arab Emirates (UAE) for 13 years is set to conduct a two-day workshop in India and seeks clarification on the tax implications of the income earned. Under the Income Tax Act, 2025, non-residents are only taxed on income that is received or deemed to accrue in India. Since the workshop will take place in India, the income is considered to accrue there and thus taxable. However, the dentist may benefit from the India-UAE Double Taxation Avoidance Agreement (DTAA), which states that professional income is taxable in India only if the individual has a fixed base in the country or stays for more than 183 days in the financial year. Without a fixed base and with a stay under 183 days, the income from the workshop would not be taxable in India. To claim DTAA benefits, the dentist must obtain a Tax Residency Certificate (TRC) from UAE authorities and submit Form 10F in India, along with supporting documentation of their stay and services rendered.