Section 91 of Income Tax…

Section 91 of Income Tax Act with Example Countries With...

Section 91 of Income Tax Act with Example

MCQ on Non Resident Taxation…

Non Resident Taxation MCQ International Taxation are covered in this...

MCQ on Non Resident Taxation – International Taxation

Meaning of passive income

Meaning of Passive Income In order to ascertain if a...

Meaning of passive income

Place of Effective Management Meaning

Place of Effective Management (POEM) - Meaning When we talk...

Place of Effective Management Meaning

What is form 15CB of…

Topics covered under Form 15CB of Income tax act:- When...

What is form 15CB of Income tax act

What is Form 15CA of…

Form 15CA of Income tax act Reporting under Form 15CA...

What is Form 15CA of Income tax act

Deduction of TDS on sale…

Deduction of TDS on sale of property by NRI |...

Deduction of TDS on sale of property by NRI | 2023 Guide

Miscellaneous Provisions for Non Residents

MISCELLANEOUS PROVISIONS FOR NON-RESIDENTS Under the provision of Section 139,...

Miscellaneous Provisions for Non Residents

Section 195 of Income Tax…

Section 195 of Income Tax Act - Withholding tax on...

Section 195 of Income Tax Act – Withholding tax on payment to Non Resident

Special provisions relating to conversion…

Where the branch of a foreign company, which is engaged...

Special provisions relating to conversion of India Branch of a Foreign Bank into a Subsidiary Company – Chapter XII BB of Income Tax

MAT on Foreign Companies

Applicability of MAT on Foreign Companies - Section 115JB of...

MAT on Foreign Companies

Section 115bba of Income Tax…

Section 115bba of Income Tax Act 1961 - Tax on...

Section 115bba of Income Tax Act

Section 115AD of Income tax…

Section 115AD of Income tax act - Tax on Income...

Section 115AD of Income tax act – Tax on Income of Foreign Institutional Investors

Section 115AC of Income tax…

Section 115AC of Income tax act - Special Provisions for...

Section 115AC of Income tax act

Section 115ab of Income tax…

Section 115ab of Income tax act - Taxation of income...

Section 115ab of Income tax act

Section 115a of Income Tax…

Section 115a of Income Tax Act deals with taxation of...

Section 115a of Income Tax Act

Special Provisions Prescribed Under Chapter…

The provisions of “Chapter XII A of Income Tax Act...

Special Provisions Prescribed Under Chapter XII A of Income tax act

Section 112 of Income tax…

Section 112 of Income tax act - Tax on Long...

Section 112 of Income tax act

Section 111a of Income tax…

Section 111A of Income Tax Act 1961 - Short Term...

Section 111a of Income tax act

Section 48 of Income Tax…

Section 48 of Income Tax Act 1961 - Mode of...

Section 48 of Income Tax Act 1961 – Mode of Computation of Capital Gains

Section 47 of Income tax…

Section 47 of Income tax act 1961 - Transactions not...

Section 47 of Income tax act 1961 – Transactions not regarded as transfer

Short Term and Long Term…

Short Term and Long Term Capital Asset For the purpose...

Short Term and Long Term Capital Assets

No Exemption u/s 10 on…

No Exemption u/s 10 on Urban Agricultural Land - Explanation...

No Exemption u/s 10 on Urban Agricultural Land – Explanation 1 to Section 2(1A)

Capital Gains – section 45…

Section 45 of Income Tax Act provides that any profits...

Capital Gains – section 45 of Income Tax Act

Section 44DA of Income Tax…

Section 44DA of Income Tax Act - Income by way...

Section 44DA of Income Tax Act

Section 44c of Income Tax…

Section 44C of Income Tax Act - Deduction in respect...

Section 44c of Income Tax Act

Section 44BBB of Income Tax…

Section 44BBB of Income Tax act 1961 - Foreign Companies...

Section 44BBB of Income Tax Act

Section 44BBA of Income tax…

Special Provision for Computing Profits and Gains of the Business...

Section 44BBA of Income tax act

Section 44BB of Income Tax…

Section 44BB of Income Tax Act 1961 - Profits and...

Section 44BB of Income Tax Act

Section 172 of Income Tax…

Section 172 of Income Tax Act 1961 - Assessment and...

Section 172 of Income Tax Act

Section 44B of Income Tax…

Section 44B of Income Tax Act 1961 - Shipping Business...

Section 44B of Income Tax Act – Shipping Business of Non Residents

Presumptive Taxation for Non residents

Presumptive Taxation for Non residents - Introduction In certain cases,...

Presumptive Taxation for Non residents

Section 10 of Income Tax…

EXEMPT INCOME OF NON-RESIDENTS - The tax exemptions available to...

Section 10 of Income Tax Act – Exempt Income of Non Residents

Fee for Technical Services

Bird’s Eye view of the ‘Fee for technical services’ Concept...

Fee for Technical Services

Section 9(1)(vi) of Income Tax…

Bird’s Eye view of the ‘Deemed to Accrue or Arise...

Section 9(1)(vi) of Income Tax Act – Deemed to accrue or arise of Royalty Income

Section 9(1)(v) of Income Tax…

Bird’s Eye view of the ‘Deemed interest income’ Concept of...

Section 9(1)(v) of Income Tax Act – Deemed Interest Income

Income deemed to accrue or…

Income deemed to accrue or arise in India - Section...

Income deemed to accrue or arise in India – Section 9 of Income Tax Act

Income deemed to accrue or…

Bird’s Eye view of the ‘Income deemed to accrue or...

Income deemed to accrue or arise in India – Section 9

Income Deemed to be received…

Bird’s Eye view of the ‘Income deemed to be received...

Income Deemed to be received in India – Section 7 of Income Tax Act 1961

Meaning of Income Received or…

Bird’s Eye view of the ‘Meaning of Income Received or...

Meaning of Income Received or Deemed to be Received

Scope of total income on…

Bird’s Eye view of the ‘Scope of Total Income on...

Scope of total income on the basis of Residential Status – Section 5

Special Provisions for Foreign Company…

Bird’s Eye view of the ‘Special Provisions for Foreign Company...

Special Provisions for Foreign Company said to be resident in India – Section 115JH

Place of Effective Management (POEM)…

Bird’s Eye view of the ‘Place of Effective Management (POEM)...

Place of Effective Management (POEM) in India

Residential Status of Company

Bird’s Eye view of the ‘Residential Status of Company’ Concept...

Residential Status of Company

Residential Status of HUF

Bird’s Eye view of the ‘Residential Status of HUF’ Concept...

Residential Status of HUF

Residential Status of an Individual

Bird’s Eye view of the ‘Residential Status of an Individual’...

Residential Status of an Individual

Residential Status Section 6

Bird’s Eye view of the ‘Residential Status- Section 6’ Concept...

Residential Status Section 6

Introduction to Non-Resident Taxation

Introduction to Non-Resident Taxation Although extensive literature has been provided...

Introduction to Non-Resident Taxation

Section 9A – Taxation of…

Bird’s Eye view of the ‘Taxation of offshore funds in...

Section 9A – Taxation of Offshore Funds in India