> ## Documentation Index > Fetch the complete documentation index at: https://talent.docs.mercor.com/llms.txt > Use this file to discover all available pages before exploring further. # India | Contractor Considerations > A guide for independent contractors working with Mercor from India None of the below information should be considered legal or tax advice. All contractors are responsible for ensuring they comply with local laws and tax regulations in India. We recommend consulting a qualified Chartered Accountant or legal advisor for guidance specific to your situation. ## Work Authorization As a citizen or legal resident of India, you may work as an **independent contractor** with international clients, including Mercor. You are responsible for: * Ensuring you are allowed to offer freelance or consulting services * Complying with the **Foreign Exchange Management Act (FEMA)** and **RBI regulations** for receiving international payments * Maintaining proper business registration and tax documentation if required Mercor engages contractors **only as independent individuals**. We do not provide local employment contracts or work visas. *** ## Taxes & Income Reporting Mercor does **not withhold** any Indian income tax or GST from your payments. You are classified as a **self-employed contractor**, and you must report this income to the **Income Tax Department of India**. ### Tax Filing Responsibilities You are responsible for: * Reporting income earned from Mercor in your **ITR (Income Tax Return)** * Paying **Income Tax** under the appropriate slab or presumptive scheme (e.g. Section 44ADA for professionals) * Paying **advance tax** if your tax liability exceeds ₹10,000 in a year * Issuing invoices if required by Indian tax law *** ## GST (Goods and Services Tax) * If your annual revenue exceeds the GST threshold (₹20 lakh for services in most states), you may need to **register for GST**. * Export of services is typically **zero-rated** under GST, but you must file under **LUT (Letter of Undertaking)** to avoid charging GST on export invoices. > You should consult a CA to determine if and when GST applies to your situation. *** ## Invoicing & Payment Mercor pays via **Stripe**, which will deposit payments into your Indian bank account in INR after currency conversion. Mercor does **not issue invoices to you** — you are welcome to generate your own invoices for recordkeeping or tax compliance. ### Mercor’s Business Details for Invoicing * Legal name: `Mercor.io Corporation` * Address: `181 Fremont St, 33rd floor, San Francisco, CA 94105, United States` * EIN (US Tax ID): `88-1741971` *** ## W-8BEN Form (US Tax) As a non-U.S. contractor, you'll complete a **W-8BEN form** as part of your contract onboarding. It is the **Sign W-9 / W-8 BEN form** step on your offer page: you fill it in and sign it on Mercor, not through Stripe. This form certifies that: * You are **not a U.S. tax resident** * You are a **resident of India** In the **Tax Identification** section, use your **PAN (Permanent Account Number)** as your Foreign tax identifying number (FTIN). ### Claiming the U.S.–India Tax Treaty The form's **Claim of Tax Treaty Benefits** section is **optional** — its own tooltip notes that most Mercor users do not complete it. If you do claim under the U.S.–India treaty, the article covering independent contracting income is **Article 7 (Business Profits)**. Speak to a Chartered Accountant if you are unsure whether to claim. You don't need to file anything with the IRS directly: the form is submitted to Mercor and kept on file. Mercor does **not withhold U.S. tax** from your payments, and you will **not receive a 1099 form**.