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Non Residents
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1Who is Non-Resident
2Taxability of Non-residents 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 from Global depository receipts purchased in foreign currency or capital gains arising from their transfer.
 
6 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
 
7 Tax on non-resident sportsmen or sports associations.
 
8 Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.
4Special Provisions for Non-Resident Indian
 
1 Tax on investment income and long-term capital gains.
 
2 Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
 
3 Special provision for computation of total income of non-residents.
 
4 Definitions.
 
5 Return of income not to be filed in certain cases.
 
6 Benefit under Chapter to be available in certain cases even after the assessee becomes resident.
 
7 Chapter not to apply if the assessee so chooses.
5Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents.
6Special provision for computing income by way of royalties, etc., in case of non-residents.
7Special provision for computing profits and gains of shipping business in the case of non-residents.
8Shipping business of non-residents.
9Deduction of head office expenditure in the case of non-residents.
10Computation of income from international transaction having regard to arm’s length price.
11Transactions not regarded as transfer.
12Incomes not included in total income
13Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
14Avoidance of tax by certain transactions in securities.
15Overriding effect of tax treaties
16Relief from Double Taxation where no treaty exists.
17Recovery of tax in respect of non-resident from his assets.
18Provisions under Income-tax Act

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