Recent income tax updates in India introduce revised capital gains tax rates on securities for residents, non-residents, and ...

The tax notice under Section 143(1)(a) is being sent because the said NRI has not filed Form 10F, which as per the Income Tax Department should have been filed to claim DTAA benefits. Without ...

A recent ruling providing tax relief to NRIs on MF capital gains has taxpayers mulling a move abroad, but the tax authorities ...

To avail of DTAA benefits as a tax resident of a foreign country, you need to comply with article 4 of the DTAA, which lays down the conditions to be a tax resident of that particular country.

The Limitation of Benefit clause under the Double Taxation Avoidance Agreement (DTAA) limits tax benefits to those who meet certain conditions relating to business, residency and investment.

The DTAA rules consider capital gains earned on ... If we have to persist with tax benefits for larger causes, they should only be available to foreign citizens and not to “seasonal non ...

Dinesh Kanabar of KPMG says that TRC is sufficient proof of residence for FIIs who want to avail benefits under the DTAA. S Naganath, president and CIO of DSP BlackRock Investment Managers ...