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There is no separate tax structure for expatriates in India, and expatriates who qualify as residents will have to pay income tax at the same rate as Indians. The tax liability of an expat depends on the individual's residential status. If you are a full-time resident of India, you will have to pay your worldwide income tax in India. If you are resident in India, but not an ordinary resident, you will still need to pay tax on all income in India. However if your home country happens to be one with which India has entered into a Double Taxation Avoidance Agreement (DTAA), the residency aspect may be resolved under the tie-breaker clauses of the relevant DTAA. For a list of countries that come under the double taxation agreement, see the Income Tax of India website

The Indian tax year starts on 1st April and ends on 31st March of the succeeding year. Individuals are taxed on a graduated scale after certain deductions and allowances:

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