Non Resident Taxation

Introduction to Non-Resident Taxation Although extensive literature has been provided for the taxation of Residents of India, taxation of non-residents is just as important. This article introduces the reader to the concept of ‘non-resident’ and other terms that he will encounter while learning about this concept and its other facets. It also further delves into … Read more

Bird’s Eye view of the ‘Taxation of offshore funds in India’ Concept of taxation Non-Resident Taxation Provision of Income Tax Act, 1961 Section 9A Provision deals with Taxation of offshore funds in India Section 9A Tax on Offshore Funds India is important for overseas mutual funds that invest in Indian equities, debt and other instruments. … Read more