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of <h1>Non-resident taxpayers can deduct head office administrative expenses from business income, capped at 5% of adjusted total income</h1> For non-resident taxpayers, head office expenditures attributable to their business or profession in India are deductible when computing income under 'Profits and gains of business or profession,' subject to limits. The allowable deduction is capped at 5% of adjusted total income (or 5% of the average adjusted total income if adjusted total income is a loss). 'Adjusted total income' excludes this deduction, certain other specified allowances, carried-forward losses and specified deductions; 'average' is calculated over up to three prior years. 'Head office expenditure' covers executive and general administration costs incurred outside India, including specified items such as overseas premises costs, compensation to overseas employees, travel, and other prescribed administrative expenses.
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