The Union Budget has proposed a five-year tax exemption on global income for non-resident experts, as the government seeks to attract overseas professionals to work in India for longer periods. Under the proposal, the global income of a non-resident expert, income not sourced in India, will be exempt from tax in India for a period of five years. During this period, only income earned from Indian sources will be taxable in the country, irrespective of the length of the individual’s stay. Eligibility linked to prior non-residency, government schemes