Tag: Non Resident

S. 206C(1G) TCS Not Applicable to Non Resident buyers without PE in India: CBDT

CBDT has notified that TCS provisions under IT Section 206C(1G) shall not be applicable to those Non Resident buyers who don’t have Permanent Establishment (PE) in India, applicable w.e.f. …

[Continue Reading...]

ICAI’s Guide for “Taxation of Non Residents” in India (Revised Edition 2018)

ICAI has released a Guide for "Taxation of Non Residents" in India, which deals with various important issues relating to Residential Status, Income Deemed to Accrue or Arise/ not to …

[Continue Reading...]

Rule 37BB Income Tax Amended – Compliance on Payments made to Non-residents

CBDT has amended Rule 37BB of Income Tax, to reduce the burden of compliances by the taxpayers and ensure collection of information u/s 195 by Income Tax Deptt.

[Continue Reading...]