Income Tax : Returning NRIs often misjudge residency rules and day counts. The key takeaway is to plan residency early to prevent worldwide tax...
Income Tax : Understand role of Form 10F for non-residents to claim Double Taxation Avoidance Agreement (DTAA) benefits and avoid higher withho...
Income Tax : Understand Form 10F for non-residents receiving income from India. Learn about electronic filing, recent changes, and the benefits...
Income Tax : Under law, identity or recognition of a person is established by relevant documents mentioned under those laws. For example passpo...
Income Tax : Legal fees is deemed to accrue or arise in India, whether or not non-resident has place of business in india or has rendered servi...
Income Tax : KSCAA has made a Representation on Challenges in Income Tax Related to Rectification Proceedings, Order Giving Effect, Delay in P...
Income Tax : ITAT Delhi rules non-resident’s salary for services rendered abroad not taxable in India, providing significant relief under Ind...
Income Tax : Debarghya Chattopadhaya vs DCIT - Kolkata ITAT rules taxpayer, possessing tax residency certificate and taxed in another contracti...
Income Tax : Read the detailed analysis of Sarva Capital LLC Vs ACIT (ITAT Delhi) regarding the validity of Tax Residency Certificate (TRC) for...
Income Tax : Even though the department had the authority to dispute the residential status of the assessee merely on the strength of the Tax R...
Income Tax : Explore the ITAT Hyderabad order in Amol Teradale vs. ITO for AY 2020-21. Key issues include tax residency certificate, DTAA benef...
Income Tax : Notification No. 57/2013 - Income Tax (1) These rules may be called the Income-tax (11th Amendment) Rules, 2013. (2) They shal...
Interest payable to Foreign Institutional Investors (FIIs) and Qualified Foreign Investors (QFIs) on rupee denominated corporate bonds or government securities The proposal made in the Finance Bill 2013, to provide that the concessional rate of TDS on payment of interest will be available where a non-resident or a foreign company has deposited any sum of […]
Sub-section (4) of 90 and 90A provides that treaty benefit will not be available to any Non Resident unless he furnishes TRC from the Government of his country of residence containing such particulars as may be prescribed. The Finance Bill, 2013 had proposed to insert sub-section (5) in sections 90 and 90A to provide that […]
