How does personal income tax operate in India?

In India, employers are obliged to withhold personal income taxes from the salary income payable to employees and deposit these funds with the Indian revenue authorities as taxes, given that the services are rendered in India, irrespective of the location where the income is received.. The application of this rule disregards whether the employers are domestic or foreign, as well as whether the employees are domestic or expatriate staff. Salary can be taxed in the year received or in the year earned, whichever is earlier.