Taxation of Income of Non Residents Indian Under Direct Tax Laws

Taxation of Income of Non Residents Indian Under Direct Tax Laws

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Author : Ram Dutt Sharma
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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.

 

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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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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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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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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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