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Commercial’s Taxation of Income of Non-Resident Indian Under Direct Tax Law As Amended by Finance Act, 2021 by Ram Dutt Sharma Edition 2021

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Commercial’s Taxation of Income of Non-Resident Indian Under Direct Tax Law As Amended by Finance Act, 2021 by Ram Dutt Sharma Edition 2021

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Description

Commercial’s Taxation of Income of Non-Resident Indian Under Direct Tax Law As Amended by Finance Act, 2021 by Ram Dutt Sharma Edition 2021

About the book

In a liberalized economy, more and more citizens of the country are going to work and earn income in foreign countries. Since they spent more than 182 days in foreign countries, they have become NonResident in India. Often these taxpayers are not adequately equipped to understand the taxability of their Indian income. This book has been written for the guidance of this growing Non-Resident Indian (NRI) taxpayers whose Indian income is taxable in India.

This book deals with the various aspects of taxation of Non-Resident Indians (NRIs). The law of taxation of Non-Resident Indians (NRIs) is highly complex and has always been the subject-matter of frequent amendments. An attempt has been made to produce most of the important aspects relating to taxation of Non-Resident Indian (NRI).

This book is an attempt to help the taxpayers by explaining the provisions relating to Taxation of Income of Non-Resident Indians in an easy to understand language. The amendments made by the Finance Act, 2020 have been incorporated at appropriate places in the book. The lot of important judicial pronouncements have been included in this book. We feel that this book of ours will be useful for one and all concerned with tax practitioners, tax administrators and other concerned as the subject-matter covered herein is one which is of dayto-day relevance.

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