Tag: Non Resident
CBDT clarifies new deeming provision pertaining to residence/ tax liability in India, as proposed in Finance Bill/ Budget 2020 (i.e. an Indian citizen shall be deemed to be resident …
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 …
The CBDT vide Notification No. 53/2016 dt 24 June 2016 has relaxed certain Non Residents not having permanent account number (PAN) from applicability of higher rate TDS (i.e. @20%) …
The CBDT vide Notification No. 93/2015 dt. 16 Dec. 2015 has amended Rule 37BB of Income Tax, to reduce the burden of compliances by the taxpayers and ensure collection …