ICAI has released a Guide for “Taxation of Non Residents” in India, which deals with various important issues relating to Residential Status, Income Deemed to Accrue or Arise/ not to be included, Presumptive Taxation, Capital Gains, Deductions, Double taxation relief, Transfer Pricing (TP), General Anti Avoidance Rules (GAAR), Concessional Tax Rates for NRIs, Tax deduction at source (TDS) in respect of payments to non-residents, Advance Rulings, Equalization Levy, Secularization Trusts, Base erosion and profit shifting (BEPS), Multi-lateral Instrument, etc.
Besides, this revised edition 2018 of the ICAI’s guide for ‘taxation of non residents’ in India, cites various important case laws on the taxation issues of non-residents. You can view/ download pdf copy of the ICAI Guide on ‘taxation of non residents’ in India, from the link below:
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