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Archive: 23 July 2019

Posts in 23 July 2019

Introduction of Significant Economic Presence (SEP) | Section 9

July 23, 2019 18765 Views 0 comment Print

Significant economic presence shall mean–i. Any transaction in respect of any goods, services or property carried out by a non-resident in India including provision of download of data or software in India if the aggregate of payments arising from such transaction or transactions during the previous year exceeds the amount as may be prescribed; or

Taxation of Non Resident

July 23, 2019 13002 Views 1 comment Print

The ultimate objective behind this article is to provide a brief idea in respect of Non Resident taxation and income tax rules and perks allowed to them which are way different from those applicable to resident Indians. 1. TEST OF RESIDENCE A. INDIVIDUAL a. An Individual is regarded as ‘Resident’ of India if: i. . […]

Section 194E – TDS on payment to Non-resident Sportsmen or Sports Association

July 23, 2019 18405 Views 1 comment Print

Heading towards the next section, in the series of TDS articles, the present article covers the rarely touched section 194E of the Income Tax Act, 1961. Section 194E deals with the provisions of TDS deduction on payment to a non-resident sportsmen / sports association. Let us have a look into the provisions governing the same. […]

IBC: Claim not barred by limitation if appellant approaches appropriate forum in time

July 23, 2019 5553 Views 0 comment Print

Explore NCLAT’s decision on limitation in Sanghvi Movers Ltd. vs. Tech Sharp case. Key insights on approaching forums for timely relief and implications for IBC cases.

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