https://www.taxtmi.com/highlights?id=53753 Income accrued in India - Characterization of income - 'Salary' or 'Profit in lieu of Salary' OR 'Business income' - The amount paid to the employees under the non compete agreement is covered by the expression 'salary / profits in lieu of salary', which is not taxable in India in view of Article 16 of DTAA. en-us Fri, 19 Jun 2020 17:36:46 +0530 Fri, 19 Jun 2020 17:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53753 Income accrued in India - Characterization of income - 'Salary' or 'Profit in lieu of Salary' OR 'Business income' - The amount paid to the employees under the non compete agreement is covered by the expression 'salary / profits in lieu of salary', which is not taxable in India in view of Article 16 of DTAA. Highlights Income Tax Fri, 19 Jun 2020 17:36:46 +0530 https://www.taxtmi.com/highlights?id=53753