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What are the current income tax rates for residents and non-residents in India?

Therefore, the effective maximum marginal rate would be as under: Resident individual not qualifying as NOR will qualify as Resident and Ordinarily Residents (ROR) and are taxed on worldwide income.

at the time such income is credited to the account of the payee or at the time of payment, whichever is earlier.

In case the amount of tax withheld at source is short of the actual tax liability, an individual is liable to pay advance/self - assessment tax.

However an individual visiting India for the first time would remain NR if his stay during the tax year does not exceed 181 days.

In case his/her stay exceeds 181 days during tax year, he/she would be NOR.

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