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Non-Resident

Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal (ITAT), Mumbai bench consisting of Pramod Kumar, Vice President, and Sandeep Singh Karhail, Judicial Member held...

CBDT notifies Income Tax (Twelfth Amendment) Rules, 2022 [Read Notification]

CBDT notifies rules for non-furnishing of PAN by non-resident [Read Notification]

Delhi High Court upholds Provisions relating to Tax on Dividend above 10 lakhs [Read Judgment]

Non-Residents not required to disclose their Foreign Bank Accounts and Assets to Indian Income Tax...

GSTN Alert: Taxpayers can Amend Registration for NRTP, OIDAR, TDS & TCS

As the TDS and TCS provisions are all set to be implemented from next month, the facility for the amendment of Registration for NRTP, OIDAR, TDS & TCS taxpayers is now available on GST Portal,...

Interest u/s 234B is not Leviable Since all Payments to Non-Resident Assessee was subject to TDS: ITAT [Read Order]

While dismissing the appeal filed by the revenue, the Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that interest under section 234B is not leviable in respect of payments to the...

Interest Income of a Non-Resident is Taxable at a Lower Rate under Indo-UK DTAA: ITAT Hyderabad [Read Order]

In a recent ruling, the ITAT Hyderabad held that the interest income of a Non-resident is taxable at a lower rate in view of the Double Taxation Avoidance Agreement (DTAA) between India and UK. In...

Salary received by NRI through NRE Account exempted from Income Tax: Calcutta HC [Read Judgment]

A division bench of the Calcutta High Court in Smt. Sumana Bandyopadhyay & Anr v. DCIT (Int. Taxation), held that salary which became due and has accrued to a non-resident, for services rendered...

Salary Exemption to Non-Resident: ITAT Kolkata says CBDT Circular is applicable subject to Production of Evidence

In Sudhanshu Mohapatra v. DDIT (IT), a division bench of the Kolkata ITAT held that salary of a Non-Resident Indian from foreign employer in respect of his services rendered outside India is exempted...