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Taxation of Income of Non Residents Under Direct Tax Laws

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Book Details
Title Taxation of Income of Non Residents Under Direct Tax Laws
ISBN 9789356037366
Edition 7th,  2024
Pages 1464
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-TOIONRUDTLA Categories: , , ,

Description

Get the 7th Edition (2024) of ‘Taxation of Income of Non Residents Under Direct Tax Laws‘ by Ram Dutt Sharma, an in-depth 1464-page guide. ISBN: 9789356037366. Available with a flat 27% discount and free shipping for a limited time. Published by Commercial Law Publishers, this book is essential for understanding non-resident income taxation under direct tax laws.

Chapter Content Page
1 Introduction 1
2 Non Resident : Scope of Total Income[Section 5(2)] 11
3 Residential Status [Section 6] 19
4 Indian Citizen who is not liable to Tax in any other Country
or Territory shall be Deemed to be Resident in India
[Section 6(1A)]		 44
5 Residential Status of a Hindu Undivided Family, firm or
other Association of Persons [Section 6(2)]		 48
6 Residential Status of a Company [Section 6(3)] 51
7 Determination of Place of Effective Management (POEM).. 68
Concept of Place of effective management (POEM)		 70
8 Different Residential Status in Respect of different Previous
Years of the same Assessment Year not Possible
[Section 6(5)]		 94
9 Resident but not Ordinarily Resident (RNOR))
[Section 6(6)]		 95
10 Non Resident Status under Foreign Exchange
Management Act, 1999 (FEMA)		 100
11 Income Deemed to Accrue or Arise in India [Section 9(1)] 109
12 Incidence of Tax in Respect of Non-Resident 111
13 Incomes of Non-Resident Indians (NRIs) which do not
form Part of Total Income (Exempt Income) )[Section 10)]		 123
14 Exemption of Income of a Non-Resident from Transfer of
Non-Deliverable Forward Contracts, Offshore Derivative
Instrument [Section 10(4E)]		 136
15 Computation of Income of Non Resident 144
16 Income from Salary of a Non-Resident Indian 151
17 Income Falling under the Head Salaries – if it is Earned in
India [Section 9(1)(ii)]		 177
18 Income Falling under the Head Salaries – if Payable by the
Government to a Citizen of India for Service Outside India
[Section 9(1)(iii)]		 181
19 Taxation of Seafarer Income in India 187
20 Taxability of Secondment of Employees 201
21 Income from House Property of a Non-Resident 208
22 Income from Business or Profession of a Non-Resident 215
23 Income from Business Connection in India [Section 9(1)(i)]…….. 225
24 Certain Activities not to Constitute Business
Connection in India [Section 9A]		 250
25 Deduction of Head Office Expenditure in the Case of
Non-Residents [Section 44C].		 265
26 Applicability of Permanent Establishment (PE) in
India and its Impact		 281
27 Liaison Office of a Foreign Company in India 359
28 Special provision for Computing Profits and Gains of
Shipping Business other than Cruise Shipping in the
Case of Non-Residents [Section 44B]		 382
29 Special Provision for Computing Profits and Gains of
Business of Operation of Cruise Ships in case of
Non-Residents [Section 44BBC]		 392
30 Shipping Business of Non-Residents – Levy and
Recovery of Tax [Section 172]		 393
31 Computing Profits and Gains in Connection with the Business
of Exploration, etc., of Mineral Oils [Section 44BB]		 416
32 Computing Profits and Gains of the Business of Operation
of Aircraft in the Case of Non-Residents [Section 44BBA]		 437
33 Computing Profits and Gains of Foreign Companies
Engaged in the Business of Civil Construction, etc., in
Certain Turnkey Power Projects [Section 44BBB].		 443
34 Income from Other Sources of a Non Resident. 454
35 Dividend Paid by an Indian Company Outside India
Taxable in India [Section 9(1)(iv)]		 458
36 Income by way of Interest Payable by – the Government
of India, or by a Resident or a Non-Resident in Certain
Situations [Section 9(1)(v)]		 462
37 Income by way of Royalty which is Payable by – the
Government, Resident or by a Non-Resident
[Section 9(1)(vi)]		 470
38 Special Provisions for Computing Income by way of
Royalties, etc., in the Case of Foreign Companies
[Section 44D]		 496
39 Special Provision for Computing Income by way of
Royalties, etc., in Case of Non-Residents [Section 44DA]		 516
40 Income by way of Fees for Technical Services (FTS)
[Section 9(1)(vii)]		 523
41 Deemed Accrual of Gift Made to a Person Outside
India by Resident [Section 9(1)(viii)]		 546
42 Income from Capital Gains of a Non-Resident 550
43 Purchase of Immovable Property by Non-Resident
Indian in India – Income Tax Implications		 590
44 Residents – Purchase a Property Abroad – Income Tax
Implications		 598
45 Taxation of Income Received by Non-Resident Indian
from Foreign Currency Assets [Section 115AB]		 604
46 Tax on Income from Bonds or Global Depository Receipts
Purchased in Foreign Currency or Capital Gains
Arising from their Transfer [Section 115AC]		 610
47 Tax on Income from Global Depository Receipts Purchased
in Foreign Currency or Capital Gains Arising from their
Transfer [Section 115ACA]		 619
48 Tax on Income of Specified Fund or Investment Division of
an Offshore Banking Unit or Foreign Institutional Investor
from Securities or Capital Gains Arising from their
Transfer [Section 115AD]		 627
49 Tax on Investment Income and Long-Term Capital
Gains [Section 115E]………………………………………………………..		 639
50 Capital Gains on Transfer of Foreign Exchange Assets
by a Non-Resident Indian (NRI) not to be Charged in
Certain Cases [Section 115F]		 644
51 Double Taxation Avoidance Agreements (DTAA) 652
52 Agreement with Foreign Countries or Specified
Territories [Section 90]		 681
53 Adoption by Central Government of Agreement between
Specified Associations for Double Taxation Relief
[Section 90A]		 697
54 Countries with which no Agreement Exists [Section 91] 701
55 “Tax Residency Certificate” (TRC) 708
56 Transfer Pricing [Section 92 to 92F] 739
57 Safe Harbour Rules [Section 92CB] 569
58 Reference to Dispute Resolution Panel [Section 144C] 772
59 Mutual Agreement Procedure (MAP) – An Alternative
Dispute Resolution Mechanism		 812
60 Concept of Most Favoured Nation (MFN) Clause 870

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Commercial

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