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
Lower Tax Deduction Certificate for NRI in India
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
Interpretation of terms used in an agreement entered into u/s 90 and 90A Income Tax Act
Salary and Commission Paid to Non Resident
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
ACQUISITION AND TRANSFER OF PROPERTY IN INDIA BY NRI
ACQUISITION AND TRANSFER OF PROPERTY IN INDIA BY NRI
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