| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Non Resident : Scope of Total Income[Section 5(2)] | 11 |
| 3 | Residential Status [Section 6] | 19 |
| 4 | Indian Citizen who is not liable to Tax in any other Country or Territory shall be Deemed to be Resident in India [Section 6(1A)] |
44 |
| 5 | Residential Status of a Hindu Undivided Family, firm or other Association of Persons [Section 6(2)] |
48 |
| 6 | Residential Status of a Company [Section 6(3)] | 51 |
| 7 | Determination of Place of Effective Management (POEM).. 68 Concept of Place of effective management (POEM) |
70 |
| 8 | Different Residential Status in Respect of different Previous Years of the same Assessment Year not Possible [Section 6(5)] |
94 |
| 9 | Resident but not Ordinarily Resident (RNOR)) [Section 6(6)] |
95 |
| 10 | Non Resident Status under Foreign Exchange Management Act, 1999 (FEMA) |
100 |
| 11 | Income Deemed to Accrue or Arise in India [Section 9(1)] | 109 |
| 12 | Incidence of Tax in Respect of Non-Resident | 111 |
| 13 | Incomes of Non-Resident Indians (NRIs) which do not form Part of Total Income (Exempt Income) )[Section 10)] |
123 |
| 14 | Exemption of Income of a Non-Resident from Transfer of Non-Deliverable Forward Contracts, Offshore Derivative Instrument [Section 10(4E)] |
136 |
| 15 | Computation of Income of Non Resident | 144 |
| 16 | Income from Salary of a Non-Resident Indian | 151 |
| 17 | Income Falling under the Head Salaries – if it is Earned in India [Section 9(1)(ii)] |
177 |
| 18 | Income Falling under the Head Salaries – if Payable by the Government to a Citizen of India for Service Outside India [Section 9(1)(iii)] |
181 |
| 19 | Taxation of Seafarer Income in India | 187 |
| 20 | Taxability of Secondment of Employees | 201 |
| 21 | Income from House Property of a Non-Resident | 208 |
| 22 | Income from Business or Profession of a Non-Resident | 215 |
| 23 | Income from Business Connection in India [Section 9(1)(i)]…….. | 225 |
| 24 | Certain Activities not to Constitute Business Connection in India [Section 9A] |
250 |
| 25 | Deduction of Head Office Expenditure in the Case of Non-Residents [Section 44C]. |
265 |
| 26 | Applicability of Permanent Establishment (PE) in India and its Impact |
281 |
| 27 | Liaison Office of a Foreign Company in India | 359 |
| 28 | Special provision for Computing Profits and Gains of Shipping Business other than Cruise Shipping in the Case of Non-Residents [Section 44B] |
382 |
| 29 | Special Provision for Computing Profits and Gains of Business of Operation of Cruise Ships in case of Non-Residents [Section 44BBC] |
392 |
| 30 | Shipping Business of Non-Residents – Levy and Recovery of Tax [Section 172] |
393 |
| 31 | Computing Profits and Gains in Connection with the Business of Exploration, etc., of Mineral Oils [Section 44BB] |
416 |
| 32 | Computing Profits and Gains of the Business of Operation of Aircraft in the Case of Non-Residents [Section 44BBA] |
437 |
| 33 | Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, etc., in Certain Turnkey Power Projects [Section 44BBB]. |
443 |
| 34 | Income from Other Sources of a Non Resident. | 454 |
| 35 | Dividend Paid by an Indian Company Outside India Taxable in India [Section 9(1)(iv)] |
458 |
| 36 | Income by way of Interest Payable by – the Government of India, or by a Resident or a Non-Resident in Certain Situations [Section 9(1)(v)] |
462 |
| 37 | Income by way of Royalty which is Payable by – the Government, Resident or by a Non-Resident [Section 9(1)(vi)] |
470 |
| 38 | Special Provisions for Computing Income by way of Royalties, etc., in the Case of Foreign Companies [Section 44D] |
496 |
| 39 | Special Provision for Computing Income by way of Royalties, etc., in Case of Non-Residents [Section 44DA] |
516 |
| 40 | Income by way of Fees for Technical Services (FTS) [Section 9(1)(vii)] |
523 |
| 41 | Deemed Accrual of Gift Made to a Person Outside India by Resident [Section 9(1)(viii)] |
546 |
| 42 | Income from Capital Gains of a Non-Resident | 550 |
| 43 | Purchase of Immovable Property by Non-Resident Indian in India – Income Tax Implications |
590 |
| 44 | Residents – Purchase a Property Abroad – Income Tax Implications |
598 |
| 45 | Taxation of Income Received by Non-Resident Indian from Foreign Currency Assets [Section 115AB] |
604 |
| 46 | Tax on Income from Bonds or Global Depository Receipts Purchased in Foreign Currency or Capital Gains Arising from their Transfer [Section 115AC] |
610 |
| 47 | Tax on Income from Global Depository Receipts Purchased in Foreign Currency or Capital Gains Arising from their Transfer [Section 115ACA] |
619 |
| 48 | Tax on Income of Specified Fund or Investment Division of an Offshore Banking Unit or Foreign Institutional Investor from Securities or Capital Gains Arising from their Transfer [Section 115AD] |
627 |
| 49 | Tax on Investment Income and Long-Term Capital Gains [Section 115E]……………………………………………………….. |
639 |
| 50 | Capital Gains on Transfer of Foreign Exchange Assets by a Non-Resident Indian (NRI) not to be Charged in Certain Cases [Section 115F] |
644 |
| 51 | Double Taxation Avoidance Agreements (DTAA) | 652 |
| 52 | Agreement with Foreign Countries or Specified Territories [Section 90] |
681 |
| 53 | Adoption by Central Government of Agreement between Specified Associations for Double Taxation Relief [Section 90A] |
697 |
| 54 | Countries with which no Agreement Exists [Section 91] | 701 |
| 55 | “Tax Residency Certificate” (TRC) | 708 |
| 56 | Transfer Pricing [Section 92 to 92F] | 739 |
| 57 | Safe Harbour Rules [Section 92CB] | 569 |
| 58 | Reference to Dispute Resolution Panel [Section 144C] | 772 |
| 59 | Mutual Agreement Procedure (MAP) – An Alternative Dispute Resolution Mechanism |
812 |
| 60 | Concept of Most Favoured Nation (MFN) Clause | 870 |
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NRI TAXATION-As Amended by Finance (No.2) Act,2024 by Ram Dutt Sharma
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