The Institute of Chartered Accountants of India has released its new revised book on “Taxation of Non-Residents”. The book is based on the law as amended by the Finance Act, 2018. The book cover topics of Residential Status, Income Deemed to Accrue or Arise in India, Income not be included in the total income, Presumptive taxation, Capital gains, deductions, double taxation relief, transfer pricing, General anti avoidance rules, Concessional tax rates for NRIs, Tax deduction at source in respect of payment to non-residents, Advance rulings, Equalisation Levy, Securitisation trusts, Base erosion and profit shifting and Multi-lateral instruments.
The first edition of this book was published on January, 2005. This is the third edition published in the month of September 2018. The book has 16 chapters and 293 pages. you can download ICAI book on Taxation of Non-resident from the link given below in PDF format.
Download ICAI Book on Taxation of Non-Resident (September 2018) – Download Here