https://www.taxtmi.com/forum/issue?id=121064 Permanent-establishment disclosure in ITR-3 for a non-resident freelancer operating from an Indian residence is fact-sensitive. Continuous consultancy activity from a particular residence may support a permanent-establishment argument, but a home office does not automatically create one. Assessment requires consideration of the applicable permanent-establishment definition, the scope of the ITR-3 disclosure, treaty-residence status, and the relevance of India-US DTAA provisions concerning permanent establishment or fixed base. en-us Tue, 11 Aug 2026 12:06:09 +0530 Tue, 11 Aug 2026 20:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121064 Permanent-establishment disclosure in ITR-3 for a non-resident freelancer operating from an Indian residence is fact-sensitive. Continuous consultancy activity from a particular residence may support a permanent-establishment argument, but a home office does not automatically create one. Assessment requires consideration of the applicable permanent-establishment definition, the scope of the ITR-3 disclosure, treaty-residence status, and the relevance of India-US DTAA provisions concerning permanent establishment or fixed base. Discussion-Forum Income Tax Tue, 11 Aug 2026 12:06:09 +0530 https://www.taxtmi.com/forum/issue?id=121064