Income Tax on Non Residents : Free Study Material

By | May 25, 2018
(Last Updated On: May 13, 2019)

Income Tax on Non Residents : Free Study Material

Here is the free study material on regarding Income Tax on Non Residents

Relevant Study Material on Non Residents under Income Tax Act

Is Income Tax Act applicable only to residents in India?

Income tax benefits available to Non Residents in India [ FA 2018]

Provisions of Income Tax Law and FEMA useful for Non Residents [Fa 2018]

How Resident / Non Resident status relevant for Income Tax in India

Non Resident Registration process for Income Tax in India

Foreign bank account by NRI in Income tax Return for Refund Allowed

Non Resident can enter into foreign exchange derivative contract with bank in India to hedge an exposure

Interpretation of terms  used in an agreement entered into u/s 90 and 90A Income Tax Act

Salary and Commission Paid to Non Resident

Commission paid to NR for services rendered outside India not liable to tax even after withdrawal of Circular No. 23

Salary paid in India to employee deputed abroad not taxable in India : AAR

Sale of computer software by Non Resident not Taxable in India

Tax on Royalty of Non Resident

Amount received transfer of copyrighted software couldn’t be taxed as royalty: ITAT

Property purchased from Non Resident : Income Tax

What is liability under Income Tax , if property purchased from Non resident

Tax on Sale of Property by NRI in India



TDS on Payments made to Non Residents

No TDS u/s 195 on Commission paid to NR agents for export : ITAT

No TDS U/s. 195 on commission paid to USA based payee for services rendered outside India : ITAT

Payment to Non resident ?- Statement by Tax Deductor to Income Tax deptt.

TDS not deducted on Payment to Non Resident ; Notice to be issued in Reasonable time

Disallowance of income component in case of Non Resident u/s 40(a)(ia) : CBDT

No TDS u/s 195 on crediting income to payee if taxable on receipt basis under treaty: ITAT

No disallowance of section 40(a)(i) if Non resident has no permanent establishment in India

Payment for purchase of software without any copyright is not royalty, No TDS u/s 195

Payment for broadcasting of TV programs via transponders isn’t royalty under India-Thailand DTAA

Payment for purchase of software is not royalty/ fees for Technical Services, hence no TDS u/s 195

Income from sale of software not royalty under India-Netherlands income tax treaty

web hosting service by scientific equipment isn’t royalty

Payment for Online access to E learning programs In india is royalty liable for TDS u/s 195

HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule

Purchase of software is not payment for royalty, not liable to TDS

Books on Non Resident under Income Tax

Taxation of Income of NON RESIDENT INDIAN ; Amended by Finance Act 2017 -Book-Ram Dutt Sharma

Non Resident Person under GST : Free Study Material

Topic Wise Income Tax Commentary

Leave a Reply

Your email address will not be published. Required fields are marked *