By virtue of the provisions of section 5 interest income ...

Income Tax

January 1, 2014

By virtue of the provisions of section 5 interest income received abroad and paid by a non-resident cannot be brought to tax under Section 9 of the Income-tax Act- AT

View Source

← Previous Next →

By virtue of the provisions of section 5 interest income ...

Income Tax

January 1, 2014

You may also like:

Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable -...

Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

TDS liability u/s 195 - Income accrued in India - Commission paid to the non-resident in the present case is not taxable under the IT Act by virtue of Section 5(2) read...

The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his...

Levy of tax on interest income - Status of the assessee - Resident but not ordinarily resident - NRI Account - Provisions of Section 5(2) are also not applicable as the...

Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

TDS u/s 195 - Usance charges were paid or were payable to a non resident supplier - Since in the present case, the assesses imported the raw material for its consumption...

return by a non-resident taxable person - time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 extended till 11-12-2017

No agency PE in India under Article-5(4) of the India China DTAA of the non-resident entity-i.e. ZPMC - AT

If a person pays commission to the non-resident no TDS deduced from the payment - AT

Quick Updates: