Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹1,855 (20% off MRP ₹2,316). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,855 · 20% off
- Course
- Practice
- Subject
- Income Tax
Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
A comprehensive analysis of how non-residents are taxed under India's Direct Tax Laws, covering residential status, scope of income, treaty relief and withholding obligations. This 7th edition is updated with all amendments made by The Finance (No. 2) Act, 2024.
At a glance
| Edition | 7th Edition |
| Author | Ram Dutt Sharma |
| Amended by | The Finance (No. 2) Act, 2024 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Determining residential status and what it means for tax liability, plus the scope of total income for non-residents
- Special provisions on business connection, royalty and fees for technical services
- Taxation of investment income, capital gains and other sources earned by non-residents
- Double Taxation Avoidance Agreements, how they are interpreted and applied
- Withholding tax provisions and compliance requirements for payments made to non-residents
- Procedural matters including return filing and assessment, supported by judicial pronouncements
Who should buy this
- Chartered accountants, advocates and corporate tax advisors handling cross-border work
- Non-resident individuals, foreign companies and overseas investors with Indian income
- Compliance officers in multinational corporations, and tax administration officials
Publisher's description
Taxation of Income of Non Residents Indian Under Direct Tax Laws As amended by The Finance (No. 2) Act, 2024
This 7th Edition of Taxation of Income of Non-Residents by Ram Dutt Sharma, published by Commercial Law Publishers (India) Pvt. Ltd., presents a comprehensive and practical analysis of the provisions governing taxation of non-residents under Direct Tax Laws, updated with all amendments introduced by The Finance (No. 2) Act, 2024.
The book serves as an essential guide for understanding the tax implications for individuals, companies, and other entities categorized as non-residents under Indian tax law.
Key features include:
• Determination of residential status and its tax implications
• Scope of total income for non-residents
• Special provisions relating to business connections, royalty, and fees for technical services
• Taxation of income from investments, capital gains, and other sources
• Double Taxation Avoidance Agreements (DTAAs) – interpretation and application
• Withholding tax provisions and compliance requirements for payments to non-residents
• Relevant judicial pronouncements for practical clarity
• Procedural aspects, including return filing and assessment of non-resident taxpayers
This edition is indispensable for:
• Chartered Accountants, Advocates, and Corporate Tax Advisors
• Non-resident individuals, foreign companies, and overseas investors
• Compliance officers in multinational corporations
• Tax administration officials and policy analysts
With updated legislative references, case law analysis, and compliance guidance, this edition provides readers with the tools to navigate the complexities of non-resident taxation effectively.
Frequently asked questions
What is Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy)?+
A comprehensive analysis of how non-residents are taxed under India's Direct Tax Laws, covering residential status, scope of income, treaty relief and withholding obligations. This 7th edition is updated with all amendments made by The Finance (No. 2) Act, 2024. At a glance Editi
How much does Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) cost?+
Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) is available for ₹1855 (MRP ₹2316) on Conferenza, with fast delivery.
Which exam is Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) for?+
Practice — Income Tax.
Is Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) good for self-study of Income Tax?+
Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) available as a free PDF download?+
Taxation of Income of Non Residents Indian Under Direct Tax Laws (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.