Shipping Income by UAE Residents Tax Free in India!
Shipping business of non-residents are charged to tax under Section 172 of the Income Tax Act which opens with line apply for the purpose of the levy and recovery of tax in the case of any ship,...
View ArticleAAR:Composite Contract Taxable in India
The issue whether the composite contract of supply of the plant, equipment and commissioning the same in India is merely sale or services rendered in India , came for consideration before Authority...
View ArticleRoyalty: Subscription Fee by Social Media Analyst Site Taxable in India !
The definition of royalty has just been enlarged in a recent ruling by Authority on Advance Ruling in case of ThoughtBuzz (P.) Ltd., In re* in which it is held that the subscription fee received by a...
View ArticleTax Residency Certificate: 3 Most Common Questions Answered!
The procedure of tax residency certificate was not there under Income tax Act till recently. Finance Act 2012 had introduced the concept of producing tax residency certificate in order to stop the...
View ArticleIndia & Australia DTAA Full Agreement
AUSTRALIA Agreement for avoidance of double taxation and prevention of fiscal evasion with Australia Whereas the annexed Agreement between the Government of the Republic of India and the Government of...
View ArticleIndia and Czec Republic DTAA -Full Text
CZECH REPUBLIC Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries – With Czech Republic Whereas the annexed Convention between the Government of the...
View ArticleEstonia & India DTA Agreement
Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries – Estonia Notification no....
View ArticleDTAA Between Ireland and India
IRELAND Agreement for avoidance of double taxation and prevention of fiscal evasion with Ireland Whereas the annexed Convention between the Government of the Republic of India and the Government of...
View ArticleDTAA Between Malaysia
MALAYSIA Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Malaysia Whereas the annexed Agreement between the Government of the Republic of India and the Government of...
View ArticleDTAA Between Indian and Poland
POLAND Agreement for avoidance of double taxation and prevention of fiscal evasion with Poland Whereas the annexed Agreement between the Government of the Republic of India and the Government of the...
View ArticleArticle 3
USA 54. Agreement for avoidance of double taxation of income with USA Whereas the annexed Convention between the Government of the United States of America and the Government of the Republic of India...
View ArticleDTAA Between India & Armenia
Armenia Agreement for Avoidance of Double Taxation and prevention of fiscal evasion with Armenia Whereas the annexed Convention between the Government of the Republic of India and the Government of the...
View ArticleIndia & Bangladesh DTA- Full Agreement
bangladesh 3. Agreement for avoidance of double taxation and prevention of fiscal evasion with Bangladesh Whereas the annexed Convention between the Government of the Republic of India and the...
View ArticleJordan & India DTAA Full Text
JORDAN Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries – With Hashemite Kingdom of Jordan Whereas the annexed convention between the Government of...
View ArticleDTAA with Cyprus :Full Text of Comprehensive Agreement
CYPRUS 10. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Cyprus Whereas the annexed Agreement between the Government of the Republic of India and the...
View ArticleShipping Income of Resident of only 13 Countries Taxable Under DTAA !
Shipping income of non residents in India are mostly not taxed on account of very favourable DTAA (Double Taxation Avoidance Agreement) with the country of which the owner or the charterer of ship is...
View ArticleDTAA Between India and Albania
SECTION 90 OF THE INCOME-TAX ACT, 1961 – DOUBLE TAXATION AGREEMENT – AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES – ALBANIA NOTIFICATION NO.2/2014...
View ArticleHow to Get Credit of Tax Deducted by A Country Having No DTAA with India ?
India has signed Double Taxation Avoidance Agreement or DTAA with 86 countries by February 2014. Section 90 & 90A deals with the relief to assessee in case of issue of double taxation between India...
View ArticleShipping Income by UAE Residents Tax Free in India!
The casual shipping business income of non-residents are charged to tax under Section 172 of the Income Tax Act which apply for the purpose of the levy and recovery of tax in the case of any ship,...
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