DTAA

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Principal Purpose Test (PPT) under India’s DTAA

Principal Purpose Test (PPT) under India’s DTAA The Principal Purpose Test (PPT) is an anti-abuse provision incorporated into India’s Double… Read More

4 months ago

Section 44BBD: New Presumptive Tax Regime for Non-Residents

Complete Understanding of Section 44BBD of the Income-tax Act, 1961 - New Presumptive Tax Regime for Non-Residents Introduction  The Finance… Read More

4 months ago

FTC Not denied merely on procedural lapses if conditions met

ITAT Chandigarh Order Assessee Regarding FTC not be denied merely on procedural lapses if substantive conditions are met. Income Tax… Read More

5 months ago

ITR to be filed by non-residents in case earning royalty/FTS

Impact on ITR has to be filed by non-residents in the case earning royalty/FTS income key implications of the Section… Read More

6 months ago

Filling of Form No. 67 for Availing FTC is directory Nature

Form No. 67 filling for availing Foreign Tax Credit is a directory nature & not Compulsory. In Matter of Ms.… Read More

1 year ago

Overview on ITR Reporting of Foreign Equity/Debt Investments

Guidance on ITR Reporting of Foreign Equity/Debt Investments When filing your Income Tax return in India, it is essential to… Read More

1 year ago

Interpretation of “May be Taxed” in DTAAs

Interpretation of "May be Taxed" in DTAAs In the context of Double Taxation Avoidance Agreements (DTAAs), the terminology used to… Read More

1 year ago

TRC is the valid document for determining treaty advantages

Tax Residency Certificate is the valid document for determining treaty advantages. ITAT- Delhi - M/s Sarva Capital LLC (ITA No.… Read More

1 year ago

Claim Foreign Tax Credit Under DTAA (form 67)

INTRODUCTION DTAA is the most important aspect for a Non-Resident Indian. Taxation becomes more complicated where the assessee is earning… Read More

4 years ago

Reimbursement of Expenses

REIMBURSEMENT OF EXPENSES Employees will occasionally need to spend their own money when incurring expenses on behalf of your firm.… Read More

10 years ago
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