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International Taxation(Foreign Companies)
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1Definition
2Taxability in India
3General and Special rates of tax
 
1 GENERAL RATES
 
2 Tax on dividends, royalty and technical service fees in the case of foreign companies.
 
3 Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
 
4 Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
 
5 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
4Incomes not included in total income
5Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
6Special provisions for computing income by way of royalties, etc., in the case of foreign companies
7Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents.
8Special provision for computing profits and gains of shipping business in the case of non-residents.
9Special provision for computing income by way of royalties, etc., in case of non-residents.
10Deduction of head office expenditure in the case of non-residents.
11Computation of income from international transaction having regard to arm’s length price.
12Avoidance of tax by certain transactions in securities.
13Overriding effect of tax treaties
14Relief from Double Taxation where no treaty exists.
15Provisions under the Income-tax Act

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