Tag Archives: NRI TAXATION

Taxation of a non-resident entertainer, sports person etc. Section 115BBA of the Income Tax Act provides a concessionary tax regime in the case of income of sports persons who are non-citizen and non-resident. The provision covers income received by way of participation in any game or sport, advertising or contribution of article in any newspaper… Read More »

Section 195 of the Income Tax Act provides for tax deduction at source from payment of interest or any other sum chargeable under the provisions of the Income-tax Act (other than salaries or dividend specified in S. 115-O) to a non-resident or a foreign company at the prescribed time at the rates in force. (adsbygoogle… Read More »