Search Results for Tag : Non-resident

Top Story

Central Government exempts certain non-residents from furnishing ITR(11.10.2021)

The Central Government exempts certain class of persons, subject to the conditions, from the requirement of furnishing a return of income under sub-se.....

Tags : ITR, Exemption, Non-residents

News

CBDT Notifies Conditions for Exemption of Income Accrued or Received by Non-Resident(13.12.2021)

Central Board of Direct Taxes (CBDT) has notified conditions for exemption of income accrued or received by, non-resident as a result of transfer of n.....

Tags : Central Board of Direct Taxes, Exemption of Income Accrued or Received by Non-Resident

RBI Allows NRIs to Investment in National Pension Schemes(30.10.2015)

Reserve Bank of India (RBI) has allowed Non-Resident Indians (NRIs) to subscribe to pension scheme, which is governed, administered by Pension Fund Re.....

Tags : Reserve Bank of India, Non-Resident Indians, National Pension Schemes

Delhi HC: Right to File Objection to SCN Can’t be Denied for One Day Delay in Asking for Adjournment(25.05.2022)

Delhi High Court has held that the right to file an objection to the show cause notice cannot be denied to the assessee merely because there was a del.....

Tags : Delhi High Court, Non-resident Assessee, Adjournment

CBDT Notifies Determination of Income of Specified Fund of Units Held by Non-Residents(11.08.2021)

Central Board of Direct Taxes (CBDT) has inserted Rule 21AJ under Income-tax Rules, 1962 which provides for the determination of income of a specified.....

Tags : Central Board of Direct Taxes, Determination of Income of Specified Fund of Units Held by Non-Residents

SC Directs NRI Man to Make Representation in Plea Seeking Maintenance of 'Non-Resident Status'(10.02.2021)

Supreme Court has directed a representation to be made to the Central Board of Direct Taxes regarding reliefs to be granted to Non Resident Indians in.....

Tags : Supreme Court, Maintenance Of 'Non-Resident Status'

Notifications & Circulars

Clarification regarding taxability of income earned by NRI investor from off-shore investments in investment fund routed through an Alternative Investment Fund(12.07.2023)

1. CBDT Circular No.14/2019 dated 03.07.2019 was issued to clarify the taxability of income earned by a non-resident investor from outside India (off-.....

Tags : Clarification, Taxability, Non-resident investor

Central Government notifies activity of investment in a financial product by the non-resident in accordance with a contract with such non-resident entered into by a capital market intermediary(04.01.2024)

In exercise of the powers conferred by sub-clause (ii) of clause (4G) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government h.....

Tags : Investment, Financial product, Non-resident