Taxation of Non Residents in India, Part-I

Introduction, Basics and Tests of Residence

De: CA. Lavneet Relan

Narrado por: Virtual Voice

Hello readers.

Welcome to the journey

In this journey together we are going to see different dimensions of Indian taxation.

We will learn taxation by search and research method we will refer to government publications and notifications wherever required. We shall be dealing with complex matters requiring good interpretation skills. We shall look at opinions and views of different professionals.

This text is intended for all those individuals who are non-resident in India or in simple language foreigners.
Here “Taxation” means tax on income only, and not any other form of tax. If you are looking for a text on any other taxation matter then this text is not for you.

But if you want to learn about Income tax on non-resident individuals then this might be the right book for you.

This is going to be a series of short notes on Taxation of Non residents in India. This is the first part of the series. We shall start with basics and progress to complex topics. This part is of basics nature.

We will learn complex matters of international taxation in simple language and without any technical jargon.

If you are looking for a section wise and DTAA wise analysis kind of thing, then that is not here...

This book is for common individuals and not for professionals. This text is for information only and not a substitute of professional advice or consultation.

Let me list the content of this First part of the series:
1. Introduction to the content along with basics.
2. Heads of Income.
3. Persons as Per Income Tax in India.
4. Different Forms of Direct Taxes in India
5. Residents and Non-Residents in India along with Tests of Residence for Individuals and Other Persons.

My name is CA. Lavneet Relan and I shall be your guide in this journey. At present I am practicing in India and I have an experience of around 10 years. English is not my mother tongue, so excuse me for little grammar mistakes that you may find. I am glad that you have chosen to widen your knowledge about income tax laws in India.