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AREAS TO BE COVERED
3. Basics of DTAAs
4. Anti-Avoidance rules
RELEVANT PROVISIONS
Section 9 includes:
Income accruing or arising directly or indirectly through or from any
business connection in India, or property or asset or source of income in
India or transfer of capital assets situated in India.
Ex- If person exempt from tax may become taxable in future and
therefore liable to be taxed as there he may be potentially taxed.
IMPORTANT ASPECTS OF DTAAs
Ex- If person exempt from tax may become taxable in future and
therefore liable to be taxed as there he may be potentially taxed.
Permanent Establishment test for taxing NRs