ICAI released an e-book on Taxation of Non-Residents  based on the law as amended by the Finance Act, 2018. The book contains following topics-

Chapter 1. Residential Status

Chapter 2. Income Deemed to Accrue or Arise in India

Chapter 3. Income not to be included in the total income

Chapter 4. Presumptive Taxation

Chapter 5. Capital Gains

Chapter 6. Deductions

Chapter 7. Double taxation relief

Chapter 8. Transfer Pricing

Chapter 9. General Anti Avoidance Rules

Chapter 10. Concessional Tax Rates for NRIs

Chapter 11. Tax deduction at source in respect of payments to non-residents

Chapter 12. Advance Rulings

Chapter 13. Equalisation Levy

Chapter 14. Securitisation Trusts

Chapter 15. Base erosion and profit shifting

Chapter 16. Multi-lateral Instrument

Download E-Book on Taxation of Non-Residents 

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