{"product_id":"taxation-of-income-of-non-residents-indian-under-direct-tax-laws-e-book","title":"Taxation of Income of Non Residents Indian Under Direct Tax Laws (E-Book)","description":"\u003cp role=\"presentation\" dir=\"ltr\"\u003e\u003cspan\u003eTaxation of Income of Non Residents Indian Under Direct Tax Laws As amended by The Finance (No. 2) Act, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey features include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Determination of residential status and its tax implications\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Scope of total income for non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special provisions relating to business connections, royalty, and fees for technical services\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxation of income from investments, capital gains, and other sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Double Taxation Avoidance Agreements (DTAAs) – interpretation and application\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Withholding tax provisions and compliance requirements for payments to non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Relevant judicial pronouncements for practical clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Procedural aspects, including return filing and assessment of non-resident taxpayers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is indispensable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered Accountants, Advocates, and Corporate Tax Advisors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Non-resident individuals, foreign companies, and overseas investors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Compliance officers in multinational corporations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax administration officials and policy analysts\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":45457177411723,"sku":null,"price":1855.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/nonre.png?v=1758625155","url":"https:\/\/commerciallawpublishers.com\/products\/taxation-of-income-of-non-residents-indian-under-direct-tax-laws-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}