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INTERNATIONAL TAX - Budget 2015

Tax in General + Budget + Finance Acts - By: - CS Swati Dodhi - Dated:- 2-3-2015 Last Replied Date:- 30-12-1899 - INTERNATIONAL TAX Reduction in rate of tax on Income by way of Royalty and Fees for technical services in case of non-residents The exis .....

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concern after March 31, 1976, and which is not effectively connected with permanent establishment, if any, of the non-resident in India, tax shall be levied at the rate of 25% on the gross amount of such income. This rate of 25% was provided by Finan .....

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certain cases It is proposed to provide that, in the case of a non-resident, being a person engaged in the business of banking, any interest payable by the permanent establishment in India of such non-resident to the head office or any permanent est .....

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in India shall be deemed to be a person separate and independent of the non-resident person of which it is a permanent establishment and the provisions of the Act relating to computation of total income, determination of tax and collection and recove .....

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lowance of interest claimed as expenditure by the PE and may also attract levy of interest and penalty in accordance with relevant provisions of the Act. These amendments shall be effective from April 1, 2016. Determining residency status in respect .....

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time in that year, is in India. Also proposed to define the place of effective management to mean a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance made .....

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ollowed in determination of POEM would be issued for the benefit of the taxpayers as well as, tax administration. These amendments will take effect from April 1, 2016. Board enabled to notify rules for giving foreign tax credit It is proposed to amen .....

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de India, under section 90, or under section 90A, or under section 91, against the income tax payable under the Act. This amendment will take effect from June 1, 2015. Transaction made with non-residents - reporting It is proposed to amend the provis .....

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