Income Tax : Article explains about Form 10F, its importance, requirements, and step-by-step process to obtain and file it online for tax relie...
Income Tax : Under law, identity or recognition of a person is established by relevant documents mentioned under those laws. For example passpo...
Income Tax : Residents are taxed on worldwide income and non-residents are taxed only on income sourced in India. Companies are treated as resi...
Income Tax : A new sub-section (4) to section 90 has been inserted by the Finance Act, 2012 w.e.f. 01.04.2013 wherein a non-resident assessee w...
Income Tax : The Tax filing season in the US usually starts on the 31st of January each year and ends on 15th April. In the following sections ...
Income Tax : Explore challenges in TRC applications under DTAA by Indian companies. KSCAA proposes reforms for a simpler, efficient process. Le...
Income Tax : ITAT Delhi held that that the departmental authorities cannot question the validity of Tax Residency Certificate. Once the assesse...
Income Tax : In present facts of the case, the Hon’ble High Court have upheld the Judgment of ITAT wherein it was observed that the tax resid...
Income Tax : Concern has been expressed regarding the clause in the Finance Bill that amends Section 90 of the Income-tax Act that deals with D...
Concern has been expressed regarding the clause in the Finance Bill that amends Section 90 of the Income-tax Act that deals with Double Taxation Avoidance Agreements. Sub-section (4) of section 90 was introduced last year by Finance Act, 2012.
