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of <h1>Foreign Services to India Taxable per 2006 Rules; Includes Electronic, Immovable Property, and Business Use Services.</h1> Taxable services provided from outside India and received in India are governed by the Taxation of Services Rules, 2006. Services specified in certain sub-clauses of section 65 are taxable if related to immovable property in India. Services performed in India are also taxable, even if partially performed. Services provided via electronic networks are treated as performed in India if related to goods or property in India. Certain services are taxable when received by Indian recipients for business use. Specific conditions apply for services involving tangible goods located in India during use.
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