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Payment received from other country for the services rendered., Income Tax

Issue Id: - 115907
Dated: 20-1-2020
By:- Raj G

Payment received from other country for the services rendered.


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I am based in India and preform freelance work. I create online courses which are mainly enrolled\consumed by students abroad. This would be services and no product is involved

I get paid in USD and use paypal/payoneer to have my amount transferred to Bank in India in INR in prevailing exchange rate at that point of time.

Is the above earning taxable or is it considered as export and claim exemption?.

regards,

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