Answer

1. F

   Facts

   Form W-8BEN is a US tax form that a foreign person gives to a US payer to certify foreign status and claim treaty benefits. For Indian freelancers doing work from India, it usually means the payer does not withhold US tax.

2. P

   Provisions and law

   • Sec 90, Income-tax Act 1961 (now Sec 159, Income-tax Act 2025)Relief under a tax treaty for tax paid in another country
   • Sec 5, Income-tax Act 1961A resident is taxed on worldwide income; a non-resident only on income received or arising in India (2025 Act number to be confirmed)
3. A

   Analysis

   It does not replace Indian tax; the income is fully taxable in India as a resident. Example: without W-8BEN, a US platform may withhold 30% and you would struggle to claim it back. With it, you receive the full amount and pay tax in India through your ITR. Fill it accurately with your PAN where a foreign tax ID is asked, as platforms commonly accept.

4. C

   Conclusion

   1. 1Fill W-8BEN with your correct name, address and country
   2. 2Provide PAN as the foreign tax identifying number where asked
   3. 3Keep a copy
   4. 4Report the full receipts in your Indian return

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.