In order to curb tax evasion of selected notified commodities which are brought into the State and sold without any tax payment to the exchequer, the Tamilnadu State Government has brought a new advance Inward way bill format to be generated through online, like e-sugam as in force in the state of Karnataka, in the newly created web portal viz., e-C Tax with effect from 29.01.2016.
If the installation project last for less than 183 day in a fiscal year by a Singapore Company having no Permanent Establishment in India, then business profits of Such Company earned In India from Such project are taxable only in Singapore under article 7(1) of DTAA and Not taxable in India.
