

Taxation of Income of Non Residents Indian Under Direct Tax Laws
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.
Book Format | : | Paperback |
Language | : | English |
ISBN-13 | : | 9789356037366 |
Book Edition | : | 7th Edition |
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Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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