Tax Publishers Taxation of Non Residents by AVADHESH OJHA & MANOJ GUPTA Edition 2018

CONTENTS:

PART I
BASIS OF CHARGE

PART II
ACCRUAL OR ARISAL OF INCOME IN INDIA

PART III
EXEMPTION TO NON RESIDENTS

PART IV
SALARY AND PROPERTY INCOME OF NON RESIDENTS

PART V
BUSINESS INCOME OF NON RESIDENTS

PART VI
CAPITAL GAINS AND NON RESIDENTS

PART VII
OTHER SOURCES, LOSSES AND CLUBBING

PART VIII
SPECIFIC INCOMES

PART IX
DEDUCTION AVAILABLE TO NON RESIDENTS

PART X DOUBLE AVAILABLE TO NON RESIDENTS

PART XI
INCOME TAX COMPLIANCES

PART XII
TDS VIS A VIS NON RESIDENTS

PART XIII
TAX CLEARANCE CERTIFICATE, TAX PLANNING IDEAS AND ADVANCE RULINGS